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A company inquired whether a merger between two fully owned entities by the same shareholder could qualify for the special tax regime. The DGT confirms it is possible without share allocation or capital increase, provided commercial requirements are met and valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
En fusiones entre sociedades íntegramente participadas por un mismo socio, la falta de atribución de títulos no impide aplicar el régimen especial, ya que la situación patrimonial del socio no varía sustancialmente y se mantiene la neutralidad. La operación debe cumplir la normativa mercantil y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos de concentración patrimonial y simplificación de gestión se consideran económicos válidos según el artículo 89.2 de la LIS.
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