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A query was raised regarding whether a merger between entities within an international group can qualify for the special tax regime. The Directorate General for Taxes (DGT) ruled that if the companies are wholly owned by the same shareholder, the operation may apply said regime even without the allocation of shares or capital increases, provided that commercial requirements are met and valid economic reasons exist.
Cuestión planteada Si las operaciones de fusión descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
En fusiones donde la absorbente y la absorbida están íntegramente participadas por un mismo socio de forma directa, no es estrictamente necesaria la atribución de valores para cumplir la neutralidad fiscal, ya que la situación patrimonial del socio no varía sustancialmente. Para aplicar el régimen especial, la operación debe realizarse bajo la normativa mercantil y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos válidos, como la simplificación de la gestión o la reestructuración, permiten el uso del régimen especial, incluso si la absorbente tiene bases imponibles negativas.
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