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A parent company queries whether the absorption merger of a fully owned subsidiary may apply for the special tax regime. The DGT confirms it is possible if the transaction meets commercial requirements and has valid economic objectives, not merely tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación podrá acogerse al régimen especial de fusiones si cumple los requisitos de fusión por absorción establecidos en la legislación mercantil. Los motivos económicos planteados, como cumplir compromisos bancarios o evitar la asistencia financiera no permitida, se consideran válidos para evitar la aplicación del artículo 89.2 de la LIS. En este caso, los socios residentes en España no integrarán en su base imponible las rentas por la atribución de valores y estos se valorarán por su valor fiscal.
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