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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 cumple con el artículo 76.1 a) y se realiza en el ámbito mercantil. En este caso, no se integrarán las rentas por la transmisión en la entidad absorbente ni en los socios residentes en España. La entidad adquirente mantendrá los valores y antigüedad de los elementos recibidos. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal.
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