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The taxpayer asks whether their merger operations can apply the special tax regime under the Corporate Income Tax Act (LIS). The DGT rules that this is possible if they comply with commercial regulations and Article 76.1 of the LIS, provided their primary purpose is not tax fraud or tax advantage.
Cuestión planteada 1. Si a las operaciones de fusión descritas les es de aplicación el régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. La existencia de bases imponibles negativas no impide el régimen si las entidades son operativas y la finalidad no es meramente aprovechar dichas bases. La entidad absorbente se subroga en el derecho a compensar las bases imponibles negativas de la absorbida con los límites de los artículos 84.2 y la DT 16ª.7.b) de la LIS.
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