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The DGT confirms that a merger by absorption where the absorbing entity is the sole shareholder of the absorbed entity may apply the LIS tax neutrality regime, provided it meets commercial and LIS requirements, without income integration.
Cuestión planteada
Si la fusión se realiza bajo el Real Decreto-ley 5/2023 y cumple el artículo 76.1 c) de la LIS, puede acogerse al régimen de neutralidad fiscal. En este caso, no se integrarán en la base imponible las rentas derivadas de la transmisión ni la anulación de la participación si se cumplen los requisitos de participación mínima. 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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