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The applicant asks whether a merger by absorption can apply the special Corporate Tax regime and how it affects VAT and Stamp Duty (ITP/AJD). The DGT rules that applying the special regime depends on the transaction being carried out for valid economic reasons rather than purely tax-driven purposes.
Cuestión planteada 1.- Se plantea si la operación descrita de fusión por absorción puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1.a). Se requiere que la operación tenga motivos económicos válidos y no tenga como principal objetivo el fraude o la evasión fiscal. El hecho de que la absorbida sea inactiva o tenga bases imponibles negativas no invalida el régimen si la fusión refuerza la actividad resultante. En caso de aplicación del régimen especial, la absorbente se subroga en las bases imponibles negativas con los límites de la LIS.
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