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A company asks whether a merger by absorption followed by a share exchange may apply to the special tax regime. The DGT states that such a regime may apply if commercial and fiscal requirements are met and valid economic reasons exist.
Cuestión planteada 1. Si resulta de aplicación a las operaciones de reestructuración planteadas el régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La fusión por absorción puede acogerse al régimen especial si se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS. El canje de valores es aplicable si la entidad adquirente obtiene la mayoría de derechos de voto. La existencia de bases imponibles negativas no impide el régimen especial si no es la finalidad preponderante y se mantienen las actividades. Los motivos de reestructuración y racionalización pueden ser económicamente válidos, pero deben valorarse junto con la realidad de la operación.
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