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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. Esto permite que la entidad absorbente se subrogue en las bases imponibles negativas de la transmitente, conforme al art. 84.2 de la LIS. La existencia de bases imponibles negativas no invalida el régimen si la operación refuerza la actividad y no tiene como fin preponderante su aprovechamiento. El objetivo principal no debe ser el fraude o la evasión fiscal, sino que debe existir una razón económica válida.
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