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A company has enquired whether a reverse merger between entity A (the absorbing entity) and entity B (the absorbed entity) can benefit from tax deferral. The DGT indicates that, provided the transaction complies with commercial regulations and Article 76.1.a) of the Corporate Tax Act, it could qualify for the special regime, provided there are valid economic reasons and the purpose is not to obtain a tax advantage.
Cuestión planteada Si es correcto afirmar que el régimen de diferimiento previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades resulta aplicable a la operación de reestructuración consistente en la fusión inversa entre la entidad A (sociedad absorbente) y la entidad B (sociedad absorbida) en los términos expuestos en el cuerpo de la consulta y que los motivos económicos proporcionados son válidos, a fin de justificar la aplicación del mismo.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No se aplicará 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. Los motivos económicos alegados podrían considerarse válidos, aunque su aplicación dependerá de la valoración de los hechos y de que la finalidad no sea el aprovechamiento preponderante de bases imponibles negativas.
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