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A query was raised regarding whether a merger by absorption can qualify for the special tax regime. The DGT indicates that if the primary purpose of the operation is to exploit tax loss carryforwards without other valid economic reasons, the special regime cannot be applied.
Cuestión planteada 1. Si la operación de fusión por absorción de C por parte de A puede acogerse al régimen especial del capítulo VIII del título VII del TRLIS.
Para aplicar el régimen especial de fusiones, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con la mera finalidad de obtener una ventaja fiscal. Si la entidad absorbida solo posee una participación y bases imponibles negativas, la operación podría considerarse motivada por el aprovechamiento de dichas bases, lo que impediría el uso del régimen especial.
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