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A company taxed under common law seeks to absorb a company taxed under regional law. The DGT examines whether the transaction qualifies for the fiscal neutrality regime under the LIS and whether the economic motives are valid.
Cuestión planteada Si resulta de aplicación el régimen de neutralidad fiscal regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos expuestos en el escrito adjunto se consideran válidos a los efectos del artículo 89.2. de dicha Ley.
Si la fusión cumple los requisitos mercantiles y el artículo 76.1.c) de la LIS, la absorbente puede aplicar el régimen de neutralidad fiscal. Esto permite mantener los valores fiscales y la antigüedad de los elementos patrimoniales recibidos. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, aunque la existencia de bases imponibles negativas o la búsqueda de una ventaja fiscal no invalidan por sí mismas la aplicación del régimen.
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