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A consulting company proposes a reverse merger where company B absorbs company A (its subsidiary). The DGT examines whether this transaction qualifies for the fiscal neutrality regime under the LIS.
Cuestión planteada
Si la fusión cumple los requisitos del artículo 76.1 de la LIS y se realiza por motivos económicos válidos, se aplicará el régimen de neutralidad fiscal. Esto implica que no se integrarán rentas en la entidad absorbente ni en la adquirente, y los valores fiscales se mantendrán. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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