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A company has enquired whether a series of share contributions followed by a reverse merger may qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided the requirements for contributions or exchanges are met and the transaction serves genuine economic purposes rather than being purely for tax advantages.
Cuestión planteada Si las operaciones anteriormente descritas pueden acogerse al régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, y si los motivos alegados se pueden calificar como válidos a estos efectos.
La aplicación del régimen especial depende de si la operación es una aportación no dineraria (cumpliendo requisitos de residencia y participación mínima) o un canje de valores (obteniendo la mayoría de derechos de voto). Para la fusión, debe realizarse al amparo de la normativa mercantil y cumplir los requisitos del TRLIS. Los motivos de unificación de negocio y racionalización de estructura se consideran económicos válidos, siempre que no busquen exclusivamente una ventaja fiscal. Las bases imponibles negativas de la absorbida podrán compensarse según los límites del artículo 90.3 y la DT 41ª del TRLIS.
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