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A company has requested clarification on whether the merger of two inactive companies can qualify for the special tax merger regime. The Directorate General of Taxes (DGT) ruled that, as the entities are not operational and possess no assets related to business activity, the transaction lacks valid economic reasons and is primarily intended to exploit tax loss carryforwards.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal. Si la fusión tiene como finalidad preponderante el aprovechamiento de bases imponibles negativas pendientes de compensar, no se consideran motivos económicamente válidos. En este caso, al ser entidades inactivas sin inmovilizados de la actividad, la operación no se acoge al régimen especial del capítulo VII del título VII de la LIS.
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