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A consulting entity seeks to restructure its commercial group through dissolution without liquidation to transfer its capital to the holding entity. The DGT states that the operation may apply to the special regime of mergers if it meets commercial requirements and does not have the primary objective of fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la operación se realiza según la Ley 3/2009 y cumple el artículo 76.1 c) de la LIS, podría acogerse al régimen especial de fusiones. Los motivos de simplificación administrativa, gestión y refuerzo de imagen corporativa pueden considerarse económicos válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas de escasa cuantía no invalida el régimen si se mantienen las actividades y se mejora la situación financiera resultante. No se aplicará el régimen si el objetivo principal es la ventaja fiscal o la evasión.
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