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The DGT confirms that a merger between two entities may apply to the special tax regime under the LIS if it meets commercial and fiscal requirements and is driven by valid economic reasons rather than purely tax-related motives.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. El objetivo principal no debe ser el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas en la entidad absorbida no invalida por sí misma el régimen si las entidades son operativas. La entidad adquirente se subroga en las bases imponibles negativas con los límites de los artículos 84.2 y la disposición transitoria decimosexta de la LIS.
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