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A company inquired whether a reverse merger between an absorbing entity and an absorbed entity could qualify under the tax neutrality regime. The DGT responds that it is possible if the operation meets LIS requirements and does not have the primary objective of tax fraud or evasion.
Question raised
Si la fusión inversa cumple los términos del artículo 76.1 de la LIS, puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII. En este caso, la entidad transmitente no integrará las rentas por la transmisión y la adquirente mantendrá los valores y antigüedad de los elementos recibidos. Los socios de la transmitente tampoco integrarán rentas por la atribución de valores y mantendrán los valores fiscales y fecha de adquisición. No obstante, el régimen no se aplicará si la operación tiene como objetivo principal el fraude o la evasión fiscal (art. 89.2 LIS).
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