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A consulting entity asks whether its absorption merger can apply to the special tax neutrality regime. The DGT responds that if the operation meets the commercial scope and the requirements of article 76.1 of the LIS, it may qualify for such regime.
Cuestión planteada Si la operación de fusión proyectada podría acogerse al régimen especial del Capítulo VII del Título VII de la Ley 27/2014, del Impuestos sobre sociedades, (en adelante, LIS).
Si la operación se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 a) de la LIS, podrá acogerse al régimen de neutralidad fiscal. Esto implica que no se integrarán en la base imponible las rentas por la transmisión ni las atribuciones de valores a los socios. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal, o si se busca una ventaja fiscal espuria.
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