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The query asks whether a merger between companies fully owned by the same shareholder can qualify for the special tax regime without attribution of representative capital values. The DGT confirms that this is possible if commercial requirements are met and the transaction has valid economic motives.
Cuestión planteada 1. Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la operación descritas. En particular, si la operación de fusión de las sociedades A, B, C, D y E tendría la consideración de fusión a efectos del artículo 83.1 del texto refundido de la Ley del Impuesto sobre Sociedades.
En fusiones entre sociedades íntegramente participadas por un mismo socio, no es necesaria la atribución de títulos de la absorbente para aplicar el régimen especial del TRLIS. Al existir un único socio, su situación patrimonial no varía sustancialmente, cumpliéndose la neutralidad requerida. La aplicación del régimen queda condicionada a que la operación se realice por motivos económicos válidos y no con el fin de obtener una ventaja fiscal.
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