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The taxpayer asks whether a merger operation can apply the special tax neutrality regime. The DGT responds that this is possible if the operation meets commercial and tax requirements, and is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Si la pretendida operación de fusión puede acogerse al régimen especial de neutralidad fiscal previsto en el capítulo VIII, del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo.
Para aplicar el régimen especial de las fusiones, la operación debe cumplir lo dispuesto en el artículo 76.1.a) de la LIS y realizarse en el ámbito mercantil según la Ley 3/2009. El artículo 89.2 de la LIS impide el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no invalida por sí misma el régimen si las sociedades son operativas y la finalidad no es preponderantemente el aprovechamiento de dichas bases.
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