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The consultation examines whether an absorption merger between two entities by a third party may qualify for the neutral tax regime. The DGT responds that this is possible as long as the operation meets LIS requirements and does not have fraud or tax evasion as its primary objective.
Cuestión planteada
Las operaciones de fusión pueden acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS, permitiendo que no se integren plusvalías en la base imponible de las sociedades o socios. Para ello, la operación debe cumplir los requisitos del artículo 76.1 de la LIS y no tener como objetivo principal el fraude o la evasión fiscal (artículo 89.2 LIS). La ausencia de motivos económicos válidos puede presumir fraude, pero la existencia de objetivos empresariales legítimos permite la aplicación del régimen. En el caso concreto, los motivos de mejora de estructura, simplificación de gestión y eliminación de obligaciones contractuales permiten la aplicación de la neutralidad fiscal.
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