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A consulting entity asks whether a merger by absorption of a wholly-owned subsidiary can qualify for the special tax regime. The DGT rules that this is possible if the operation is carried out under the Structural Changes Act and responds to genuine economic motives rather than solely for tax advantages.
Cuestión planteada (i) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII del título VII del Real Decreto Legislativo 4/2004, de 5 de marzo por el que se aprueba el Texto Refundido de la Ley del Impuesto sobre Sociedades y en concreto en el instituto jurídico-fiscal de las fusiones de entidades totalmente participadas a tenor de lo dispuesto en el artículo 83.1.c) del citado cuerpo legal.
Para acogerse al régimen especial de fusiones del TRLIS, la operación debe cumplir los términos del artículo 83.1 y realizarse en el ámbito mercantil según la Ley 3/2009. Es imprescindible que la operación no tenga como principal objetivo el fraude o la evasión, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos alegados por el consultante se consideran económicamente válidos. La existencia de bases imponibles negativas en la absorbida no impide la aplicación del régimen, aunque su compensación estará sujeta a los límites de los artículos 90 y la DT 41ª del TRLIS.
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