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A query was raised regarding whether a merger by absorption meets the requirements for tax neutrality, specifically concerning the existence of a valid economic reason. The Directorate General of Taxes (DGT) indicates that the transaction must satisfy both commercial and tax requirements, noting that the unification of assets to streamline operations could constitute a valid reason, subject to verification.
Cuestión planteada Si la operación de fusión por absorción planteada reúne los requisitos para que sea de aplicación el régimen de neutralidad fiscal regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en especial en lo que se refiere a la existencia del motivo económico válido a que se refiere el artículo 89.2.
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 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. La unificación de patrimonio para evitar costes de gestión y racionalizar la explotación podría considerarse un motivo válido, aunque esto depende de la comprobación de los hechos y circunstancias de la operación.
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