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The consultant asks whether a merger by absorption of entity A by entity B may benefit from the tax neutrality regime. The DGT responds that this is possible if the operation meets LIS requirements and does not primarily aim at tax fraud or evasion.
Cuestión planteada 1.- Si resulta de aplicación el régimen tributario previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades a la fusión por absorción de B (sociedad absorbente) y A (sociedad absorbida).
La operación puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si se realiza en el ámbito mercantil y cumple el artículo 76.1 a) de dicha ley. No se aplicará este régimen si el objetivo principal es el fraude o la evasión fiscal, o si se busca una ventaja fiscal espuria. En caso de aplicación, no se integrarán las rentas en la entidad transmitente y se mantendrán los valores y antigüedad de los elementos en la adquirente. La entidad absorbente se subrogará en los derechos y obligaciones tributarias nacidos al amparo de las leyes españolas.
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