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A query was made regarding the tax consequences of a merger involving companies (X, A, and B) that are part of a tax consolidation group. The DGT explains how the dissolution of the group and the transfer of shares affect the tax value and the taxable base of the entities involved.
Cuestión planteada Consecuencias fiscales resultantes de la operación de fusión a efectos del Impuesto sobre Sociedades.
En una fusión sin régimen especial, el valor fiscal de las acciones debe ser el existente a nivel del grupo fiscal. La extinción de una sociedad por fusión puede generar rentas positivas (exentas si se cumplen los requisitos del art. 21 LIS) o rentas negativas que se integran en la base imponible de la entidad extinguida. La entidad absorbente integrará la diferencia entre el valor de mercado de las participaciones recibidas y el valor fiscal de las anuladas. Si se genera base imponible negativa por la extinción, esta no podrá compensarse en la absorbente.
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