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A family asks whether a reorganisation involving a merger by absorption followed by a proportional total split of a company may benefit from the fiscal neutrality regime. The DGT states that such operations could qualify for this regime without income inclusion, provided legal and commercial requirements are met.
Cuestión planteada
La fusión por absorción de una sociedad íntegramente participada y la escisión total proporcional pueden acogerse al régimen de neutralidad fiscal si cumplen los requisitos de la LIS y la normativa mercantil. Para evitar la inaplicación por el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal. Los motivos económicos válidos son aquellos conectados con la continuidad y desarrollo de la actividad empresarial, aunque su existencia debe ser apreciada por la Administración mediante un examen global del caso concreto. No se puede contestar sobre escenarios hipotéticos de cierre de negocio futuro.
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