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The DGT confirms that a new company resident in the common territory may apply the special fusion regime if the operation has valid economic motives, and if foral negative taxable bases can be offset under common tax rules.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las fusiones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos. Si la diferencia de régimen de tributación entre las entidades absorbidas y la sociedad absorbente, supone alguna limitación o deben tenerse en cuenta aspectos fiscales específicos.
Las operaciones de fusión pueden acogerse al régimen especial del TRLIS si se realizan en el ámbito mercantil y cumplen los requisitos del artículo 83.1. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. La existencia de bases imponibles negativas no invalida el régimen si la finalidad no es el mero aprovechamiento de estas. Las bases imponibles negativas generadas bajo normativa foral pueden compensarse en la entidad sujeta a normativa común siguiendo los límites de la normativa de origen.
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