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A company asks whether a absorption merger can benefit from the special merger regime under Corporate Tax Law. The DGT responds that it is possible as long as the operation meets LIS requirements and does not aim primarily at tax fraud or evasion.
Cuestión planteada Si a la fusión por absorción antes descrita le es de aplicación el Régimen Especial de Fusiones regulado en el Capítulo VII del Título VII de la Ley 27/2014, del Impuesto sobre Sociedades.
La operación de fusión por absorción puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si cumple los términos del artículo 76.1 y se realiza por motivos económicos válidos. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, según el artículo 89.2. Las bases imponibles negativas de la absorbida podrán compensarse en la absorbente con los límites de los artículos 84 y la disposición transitoria 16ª.
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