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A query was raised regarding whether an improper merger through the absorption of a wholly-owned subsidiary can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that if the transaction meets commercial requirements and complies with Article 76.1 of the LIS, it may qualify for said regime, provided its primary objective is not tax fraud or evasion.
Cuestión planteada Si la operación de fusión impropia de las entidades A y B, mediante la absorción por parte de la entidad A a la entidad B se calificaría objetivamente dentro del régimen especial previsto en el Capítulo VII del Título VII de la LIS.
Para que la absorción se acoja al régimen especial, debe realizarse en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumplir el artículo 76.1 de la LIS. En fusiones impropias donde la absorbente participa al menos un 5%, no se integrará renta por la anulación de la participación. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión fiscal o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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