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The DGT confirms that a reverse merger between an absorbing and a fully owned absorbed company may apply the fiscal neutrality regime if it fulfils the conditions in article 76.1 of the LIS and is driven by valid economic reasons.
Cuestión planteada Si la operación planteada cumple los requisitos para que pueda resultar aplicable el régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la fusión cumple los términos del artículo 76.1 de la LIS y se efectúa en el ámbito mercantil según el Real Decreto-ley 5/2023, podría aplicarse el régimen de neutralidad fiscal. En ese caso, la sociedad absorbida no integraría rentas y la adquirente mantendría los valores y antigüedad de los bienes recibidos. Los socios no integrarían rentas y valorarían los nuevos títulos por el valor fiscal de los anteriores. No obstante, el régimen no se aplicará si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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