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A company inquired whether a merger by absorption of a Spanish company by an Italian one could benefit from the special merger regime and maintain fiscal consolidation. The DGT confirms this is possible if the transaction meets commercial and fiscal requirements and if the motives are economic rather than purely fiscal.
Cuestión planteada - Aplicación a la fusión por absorción del régimen especial del capítulo VIII del título VII del texto refundido de la ley del Impuesto sobre Sociedades.
Si la fusión se realiza bajo la Ley 3/2009 y cumple el artículo 83.1 del TRLIS, puede acogerse al régimen especial del capítulo VIII. Los motivos de racionalización de estructura y eficiencia de gestión se consideran económicamente válidos según el artículo 96.2. En la fusión, las rentas de bienes afectos a un establecimiento permanente en España no se integran en la base imponible. La sociedad absorbente se subroga en la posición de la dominante, permitiendo que el establecimiento permanente de la entidad no residente actúe como sociedad dominante para la consolidación fiscal.
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