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A query was raised regarding whether a merger by absorption can qualify for the special Corporate Tax regime. The DGT ruled that this is possible provided the transaction meets both commercial and tax requirements, and is carried out for valid economic reasons rather than primarily to obtain a tax advantage.
Cuestión planteada Se plantea si la operación descrita puede acogerse al régimen fiscal especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS. No será aplicable si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la racionalización de actividades. La existencia de bases imponibles negativas no invalida el régimen si la fusión refuerza la situación patrimonial de la entidad resultante. Las bases imponibles negativas podrán compensarse en la absorbente según los límites de los artículos 84 y la DT 16ª de la LIS.
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