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A company proposes absorbing another to simplify its structure and consolidate financing. The DGT examines whether this transaction qualifies for the special merger regime and whether negative taxable bases of the absorbed entity can be transferred.
Cuestión planteada
Si la fusión se realiza en el ámbito mercantil y cumple el art. 76.1 a) de la LIS, puede acogerse al régimen de neutralidad fiscal. En este caso, no se integrarán rentas en la transmitente ni en la adquirente, y los socios no tributarán por la atribución de valores. La sociedad absorbente se subrogará en el derecho a compensar 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.
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