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The DGT confirms that a merger may qualify for fiscal neutrality if it meets commercial requirements and is not aimed at fraud, even without share attribution or capital increase.
Question posed: Whether it is possible to apply the special regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
En una fusión por absorción entre sociedades íntegramente participadas por un mismo socio, la operación puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si cumple los requisitos mercantiles. No es necesaria la atribución de valores al socio ni el aumento de capital en la absorbente, ya que la situación patrimonial del socio no varía sustancialmente. No se integrarán las rentas en la base imponible de las entidades ni del socio, manteniendo los valores y antigüedad fiscales. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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