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The DGT states that if the absorption merger meets commercial and LIS requirements, the fiscal neutrality regime applies, preserving the assets' fiscal values and ages.
Question raised
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 76.1 a) de la LIS, puede acogerse al régimen de neutralidad fiscal. En este caso, las rentas de la transmitente no se integran en su base imponible y los socios residentes en España tampoco integrarán rentas por la atribución de valores. Los bienes recibidos mantendrán su valor fiscal y fecha de adquisición de la entidad transmitente. Para la amortización, los bienes no se consideran usados si mantienen la antigüedad de la transmitente, según el artículo 78 de la LIS.
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