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A consulting company proposes the absorption merger of a wholly-owned subsidiary. The DGT states that under the commercial framework of Royal Decree-Law 5/2023, the transaction may apply the corporate tax neutrality regime and be exempt from the ITPAJD.
Cuestión planteada
Si la fusión se realiza al amparo del Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS. En este caso, no se integrarán rentas por la anulación de la participación ni por las transmisiones, y se mantendrán los valores y antigüedad de los elementos recibidos. Las bases imponibles negativas podrán compensarse según los límites de los artículos 84 de la LIS y la DT 16ª. Respecto al ITPAJD, la operación se considera de reestructuración, lo que conlleva su no sujeción a la modalidad de operaciones societarias y su exención en las demás modalidades.
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