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A company has requested clarification on whether the merger of its subsidiary can qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided the transaction meets commercial requirements and is supported by valid economic reasons, although there are limitations regarding the offsetting of negative tax bases related to previous impairments.
Cuestión planteada 1. Si a la citada fusión le será de aplicación el régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial si cumple los requisitos de fusión de la legislación mercantil y tiene como objetivo la reestructuración o racionalización de actividades con motivos económicos válidos. No obstante, no se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal. Respecto a las bases imponibles negativas, no serán compensables aquellas que hayan motivado la depreciación de la participación en el capital de la entidad en periodos iniciados antes de 2013, según la disposición transitoria cuadragésima primera del TRLIS.
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