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The inquiry asks whether a merger by absorption can benefit from the fiscal neutrality regime. The DGT responds that it is possible if the operation meets LIS requirements and does not have fraud or tax evasion as its primary objective.
Cuestión planteada
Las operaciones de fusión pueden acogerse al régimen de neutralidad fiscal de la LIS si cumplen los requisitos del artículo 76.1 y no tienen como objetivo principal el fraude o la evasión fiscal (art. 89.2). En este caso, no se integrarán en la base imponible las rentas de la entidad transmitente ni los socios residentes en España. La ausencia de motivos económicos válidos puede presumir el fraude, pero la ventaja fiscal es legítima si no es el objetivo espurio de la operación. Para el supuesto concreto, la DGT considera que la operación puede acogerse al régimen basándose en los motivos económicos expuestos.
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