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A holding company wishes to absorb its subsidiary, which holds only shares with no own activities but has negative taxable bases. The query asks whether the transaction meets merger requirements and whether valid economic grounds exist for applying the special regime.
Cuestión planteada
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 76.1.c) de la LIS, puede acogerse al régimen de neutralidad fiscal. La inactividad de la sociedad absorbida no impide la aplicación del régimen si la operación beneficia a las actividades resultantes y no busca meramente aprovechar créditos fiscales. La sociedad absorbente se subrogaría en el derecho a compensar las bases imponibles negativas de la absorbida con los límites de los artículos 84.2 y DT 16ª de la LIS.
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