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A consulting entity proposes an absorption merger to centralise management and reduce costs. The DGT determines that if the operation meets commercial and LIS requirements, the fiscal neutrality regime may apply.
Question posed: Whether the described operation may qualify for Chapter VII of Title VII of Law 27/2014, on Corporate Income Tax, of November 27.
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 76.1 a) de la LIS, puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII. Esto permite que no se integren en la base imponible las plusvalías de los elementos transmitidos ni las rentas de los socios. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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