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A company has requested clarification on whether an improper merger may qualify for the special tax regime. The DGT has ruled that this is possible provided the merger meets commercial requirements and is carried out for valid economic reasons rather than purely for tax purposes.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La operación podrá acogerse al régimen especial del capítulo VIII del título VII del TRLIS si cumple los requisitos de fusión según la legislación mercantil. La aplicación exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. El hecho de que las absorbidas tengan bases imponibles negativas o estén inactivas no invalida por sí mismo el régimen, siempre que se mantengan las actividades y se cumplan los límites de compensación del artículo 90.3 y la disposición transitoria cuadragésima primera del TRLIS.
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