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A company inquired whether a share exchange and subsequent merger by absorption between companies wholly owned by the same shareholder could qualify for the special tax regime. The DGT ruled that this is possible, even without the allocation of shares or capital increases, provided that valid economic reasons exist.
Cuestión planteada Si las operaciones descritas pueden 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.
En un canje de valores, se aplica el régimen especial si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos de residencia y valoración. En fusiones entre sociedades íntegramente participadas por un mismo socio, el régimen especial es aplicable aunque no haya atribución de valores ni aumento de capital, ya que la situación patrimonial del socio no varía sustancialmente. Para evitar el régimen general, la operación debe responder a motivos económicos válidos y no a una mera ventaja fiscal. La existencia de bases imponibles negativas no impide la aplicación del régimen, sujeto a los límites de compensación del artículo 90.3 y la disposición transitoria cuadragésima primera del TRLIS.
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