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The consultant asks whether an absorption merger can apply for the special regime of fiscal neutrality and if its motives are valid. The DGT responds that the operation may qualify for this regime if carried out under the commercial framework of Royal Decree-Law 5/2023 and meets the requirements of Article 76.1 of the LIS.
Cuestión planteada Si la operación proyectada puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen de neutralidad fiscal, la operación debe realizarse en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumplir el artículo 76.1 a) de la LIS. La aplicación de este régimen implica la no integración de rentas en la entidad transmitente y el mantenimiento de valores y antigüedad en la adquirente. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La valoración de los motivos económicos es una cuestión de hecho que debe apreciar la Administración según las circunstancias de cada caso.
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