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A query was raised regarding whether a merger operation can apply the special tax regime for restructurings. The DGT ruled that this is possible provided the operation meets the requirements of the TRLIS and is conducted for valid economic reasons, rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Se plantea si la operación de fusión planteada puede acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del TRLIS.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. Es imprescindible que la operación tenga como objetivo motivos económicos válidos, como la racionalización de actividades, y no la mera obtención de una ventaja fiscal. La existencia de bases imponibles negativas en la sociedad absorbida no impide la aplicación del régimen, y estas podrán compensarse en la entidad adquirente según el artículo 90 del TRLIS.
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