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A company asks whether a textile residual business absorption merger into a real estate company can apply the tax neutrality regime, if economic motives are valid and negative taxable bases are assumed. The DGT explains that if the transaction meets commercial and LIS requirements, the tax neutrality regime applies, allowing assumption of negative taxable bases and non-integration of income.
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. Bajo este régimen, no se integrarán en la base imponible las rentas por la transmisión ni los socios integrarán rentas por la atribución de valores. La sociedad absorbente se subrogará en las bases imponibles negativas de la transmitente con los límites de los artículos 84.2 y DT 16ª.7 de la LIS. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, aunque la ausencia de motivos económicos válidos solo constituye una presunción de dicho objetivo.
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