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A query was raised regarding the Corporate Tax implications of the provisions and materialisations of the Canary Islands Investment Reserve (RIC) during a merger. The DGT indicates that, provided the merger has valid economic reasons, the acquiring entity subrogates into the rights and obligations, and must maintain both the reserve and the assets in operation.
Cuestión planteada ¿Cuáles son los efectos tributarios en el Impuesto sobre Sociedades para las dotaciones de la Reserva para Inversiones en Canarias y las correspondientes materializaciones realizadas por las sociedades afectadas por la reestructuración?
Si la fusión cumple los requisitos de la Ley 3/2009 y el artículo 76.1 de la LIS, y se realiza por motivos económicos válidos según el artículo 89.2 de la LIS, la entidad adquirente se subroga a título universal en los derechos y obligaciones tributarias. En el caso de la RIC, la adquirente debe mantener en su balance la reserva en la proporción que representaba sobre los fondos propios de las absorbidas y cumplir la obligación de mantener los bienes en funcionamiento durante el plazo establecido.
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