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A taxpayer inquired whether a merger between two companies wholly owned by them could qualify for the special tax regime without the allocation of the absorbing company's shares to the shareholder. The DGT ruled that this is possible provided that commercial requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada 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, la falta de atribución de títulos de la absorbente no impide aplicar el régimen especial, ya que la situación patrimonial del socio no varía sustancialmente. La operación podrá aplicar dicho régimen siempre que cumpla los requisitos mercantiles y no tenga como principal objetivo el fraude o la evasión fiscal, contando con motivos económicos válidos.
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