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A company has requested clarification on whether the absorption of another entity qualifies for the special merger regime and if its economic motives are considered valid. The DGT indicates that the operation may qualify if it meets both commercial and tax requirements, provided the objective is not tax fraud or evasion.
Cuestión planteada 1. Si la operación proyectada puede acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe cumplir los términos del artículo 76.1 de la LIS y realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades. El artículo 89.2 de la LIS impide el uso de este régimen si el objetivo principal es obtener una ventaja fiscal. La existencia de bases imponibles negativas en la absorbente no invalida el régimen si se mantienen las actividades y no se busca meramente compensarlas. Los motivos económicos alegados podrían considerarse válidos, aunque su aplicación depende de la valoración de los hechos.
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