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DGT confirms that if commercial criteria and LIS requirements are met, the absorption of a wholly-owned subsidiary may benefit from fiscal neutrality.
Question posed: Whether the merger may qualify for the special regime for mergers, demergers, asset contributions, and exchange of securities, regulated in Chapter VII of Title VII of Law 27/2014 on Corporate Income Tax, with the consequent application of the tax regime described in this section.
Si la fusión se realiza al amparo del Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, puede aplicar el régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS. En este caso, no se integrarán plusvalías en la base imponible y se mantendrán los valores y antigüedad de los elementos patrimoniales. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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