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A construction company owning 100% of a module manufacturer intends to merge with it. The DGT indicates that the operation may apply the special merger regime if carried out in accordance with commercial law and for genuine economic purposes, rather than solely for tax advantages.
Cuestión planteada Si la operación descrita podría acogerse al régimen especial previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe cumplir los requisitos de la Ley 3/2009 y no tener como fin principal el fraude o la evasión fiscal. Los motivos de ahorro de costes, unificación de gestión y mejora de la oferta comercial pueden considerarse económicos válidos. La existencia de bases imponibles negativas no impide el régimen, siempre que se mantengan las actividades y se mejore la situación financiera. La entidad adquirente se subroga en las bases imponibles negativas con los límites de la LIS.
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