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An entity has requested clarification on whether a merger by absorption involving a company wholly owned by the same shareholder can qualify for the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that commercial requirements are met and valid economic reasons exist.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal 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.
En fusiones entre sociedades íntegramente participadas por un mismo socio, no es necesaria la atribución de títulos para cumplir la neutralidad fiscal, ya que la situación patrimonial del socio no varía sustancialmente. La operación podrá aplicar el régimen especial del capítulo VIII del TRLIS siempre que cumpla la normativa mercantil y no tenga como principal objetivo el fraude o la evasión fiscal. El hecho de que la absorbida tenga bases imponibles negativas no invalida el régimen si se mantienen las actividades y se busca la eficiencia económica. La aplicación del régimen implica que no se integren rentas en la transmitente y se mantengan los valores y antigüedad de los elementos patrimoniales en la adquirente.
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