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The consultant asks whether a merger by absorption of a wholly owned subsidiary can benefit from the fiscal neutrality regime. The DGT confirms that this is possible as long as the LIS requirements are met and the merger is not primarily aimed at tax fraud or evasion.
Cuestión planteada
Si la operación de fusión se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 c) de la LIS, puede acogerse al régimen de neutralidad fiscal. En este caso, no se integrarán en la base imponible las rentas derivadas de la transmisión ni la renta por la anulación de la participación. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si se busca una ventaja fiscal espuria.
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