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A company has enquired whether its proposed merger by absorption can benefit from the special tax regime for mergers. The Directorate General for Taxes (DGT) has ruled that this is possible provided the transaction complies with commercial law and is driven by genuine economic purposes rather than solely for tax advantages.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede 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. Los motivos alegados (sinergias, eficiencia, solidez patrimonial) se consideran económicos válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas en la absorbida no impide el régimen, aunque su compensación estará sujeta a los requisitos y limitaciones de los artículos 84 y la disposición transitoria décima sexta de la LIS.
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