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A consulting entity asks whether a reverse merger between its absorbing and absorbed company may apply the fiscal neutrality regime (FEAC). The DGT responds that if the operation is carried out in a commercial context and meets the requirements of Article 76.1 of the LIS, it could qualify for such regime.
Cuestión planteada
Si la fusión inversa se efectúa en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple los términos del artículo 76.1 de la LIS, la operación podría acogerse al régimen de neutralidad fiscal. En este caso, no se integrarían las rentas en la entidad transmitente ni en la adquirente, y los socios residentes en España no integrarían rentas por el canje de valores. No obstante, el régimen no se aplicará si el objetivo principal de la reestructuración es el fraude o la evasión fiscal.
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