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A consultancy company proposes an absorption merger to simplify its structure and centralise its real estate activities. The DGT examines whether the transaction qualifies for tax neutrality, whether the economic motives are valid, and whether negative taxable bases are assumed.
Cuestión planteada
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 76.1 a) de la LIS, puede acogerse al régimen de neutralidad fiscal. En este caso, la absorbente se subroga en los derechos y obligaciones tributarios, incluyendo las bases imponibles negativas de la transmitente, con los límites de la ley. La existencia de bases imponibles negativas no invalida el régimen si la operación refuerza la actividad y no es para aprovechamiento espurio. El objetivo principal no debe ser el fraude o la evasión fiscal.
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