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A business group has requested clarification on whether a merger by absorption can apply the tax neutrality regime and how it affects tax loss carryforwards and tax credits. The Directorate General for Taxes (DGT) indicates that the transaction may qualify for this regime if it is carried out for commercial purposes and its primary objective is not to obtain a tax advantage.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La operación puede acogerse al régimen de neutralidad fiscal si cumple el artículo 76.1.a) de la LIS y se realiza bajo el Real Decreto-ley 5/2023. Las bases imponibles negativas y deducciones de las sociedades absorbidas (previa consolidación) se transmiten a la absorbente con los límites de los artículos 67 e) y 71.2 de la LIS. Las bases generadas dentro del grupo fiscal se compensarán según las reglas de consolidación. En caso de liquidación previa de sociedades dependientes, las rentas negativas en los socios se minorarán según el artículo 62.2 de la LIS.
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