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The applicant asks whether the absorption of entity B by entity A can qualify for the special merger regime and if its motives are valid. The DGT indicates that if the transaction complies with commercial regulations and the terms of Article 76.1 of the LIS, the regime could apply, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos son válidos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse al amparo de la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y no es la finalidad preponderante de la operación. La sociedad absorbente se subroga en el derecho a compensar las bases imponibles negativas de la absorbida con los límites de los artículos 84.2 y la disposición transitoria decimosexta.7.b de la LIS.
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