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A insurance company asks whether a merger by absorption of a subsidiary can apply for the special reorganisation regime. The DGT states that it is possible if the operation is based on valid economic grounds and does not primarily aim at tax fraud or fiscal advantage.
Cuestión planteada Si, atendiendo a los motivos económicos descritos, la operación descrita puede acogerse al régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, previsto en el 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 bajo la Ley de modificaciones estructurales y cumple el artículo 76.1.c) de la LIS. Los motivos económicos alegados podrían ser válidos, aunque esto depende de los hechos. La existencia de bases imponibles negativas no impide el régimen, siempre que se mantengan las actividades y no sea el fin preponderante. La sociedad absorbente se subroga en las bases imponibles negativas con los límites de los artículos 84.2 y la DT 16ª de la LIS.
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