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A query is raised regarding the taxation of a reverse merger where the absorbing entity is a French company and the absorbed entity is a Spanish one. The DGT examines whether the fiscal neutrality regime can apply and how the entity and its shareholders would be taxed.
Cuestión planteada
Si la entidad adquirente es no residente y los elementos adquiridos no se vinculan a un establecimiento permanente en España, las rentas de la transmisión se integran en la base imponible de la entidad absorbida. Los socios de la sociedad absorbida no integrarán rentas por la atribución de valores siempre que cumplan los requisitos de la LIS. La anulación de la participación de la entidad absorbida en la absorbente no genera renta si la participación es de al menos el 5%. El régimen de neutralidad no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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