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The requesting entity asks whether a merger intended to concentrate management and unify assets can apply the special regime for Corporate Income Tax. The DGT rules that if the transaction meets commercial requirements and has valid economic motives, it may apply said regime even if there are tax loss carryforwards.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la operación planteada, y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 83.1 del TRLIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. La existencia de bases imponibles negativas no invalida el régimen si las sociedades son operativas y la fusión no tiene como finalidad preponderante su aprovechamiento. La compensación de dichas bases estará sujeta a los límites de los artículos 90 y la DT 41ª del TRLIS.
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