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A parent company asks whether it can apply the special merger regime to absorb its subsidiaries without capital increase or cash compensation. The DGT confirms that such a transaction may qualify under the special merger regime if it meets the requirements of Law 3/2009 and the LIS, provided it is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si es posible aplicar el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades a la fusión de la sociedad matriz mediante absorción de las sociedades íntegramente participadas de forma directa o indirecta, sin un aumento de capital en la sociedad absorbente ni compensación en dinero, en relación con el Impuesto sobre Sociedades, el Impuesto sobre el Valor Añadido, el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana y el Impuesto sobre Actividades Económicas.
Para el Impuesto sobre Sociedades, la operación puede acogerse al régimen especial si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1 de la LIS. Las rentas de la transmisión no se integrarán en la base imponible según el artículo 77. La entidad adquirente heredará los derechos y obligaciones tributarios de la transmitente. Es imprescindible que la operación no tenga como objetivo principal el fraude o la evasión fiscal (art. 89.2 LIS).
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