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A real estate company has enquired whether its double merger-by-absorption operation can qualify for the special Corporate Tax regime. The DGT has ruled that for company B, it is necessary to allocate values to its shareholders that are representative of the absorbing company's capital; otherwise, it will not comply with the regime.
Cuestión planteada 1. Si pueden acogerse las operaciones de fusión por absorción al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
La aplicación del régimen especial exige que los socios de la entidad que se extingue pasen a ser socios de la absorbente mediante la atribución de valores de su capital. Si la sociedad absorbente no realiza dicha atribución a los socios de la absorbida, la operación no se ajusta al artículo 76.1.a) de la LIS. Los motivos económicos de la fusión pueden ser válidos si buscan la racionalización de actividades y no la mera ventaja fiscal. En cuanto a las bases imponibles negativas, su transmisión está sujeta a las limitaciones de los artículos 84.2 y la disposición transitoria decimosexta de la LIS.
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