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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 can apply the tax neutrality regime and the substitution of negative taxable bases.
Cuestión planteada
Si la fusión cumple los requisitos mercantiles y el artículo 76.1 a) de la LIS, podrá acogerse al régimen de neutralidad fiscal. La sociedad absorbente se subrogará en las bases imponibles negativas de la absorbida 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 aprovecharlas de forma preponderante. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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