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The taxpayer asks whether a merger involving a wholly-owned subsidiary can benefit from the tax neutrality regime. The DGT rules that this is possible provided that commercial law requirements are satisfied and the transaction is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Si a la operación de fusión planteada le sería aplicable el régimen de neutralidad fiscal regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades por entenderse cumplidos todos sus requisitos y exigencias al llevarse a cabo por motivos económicos válidos.
Una operación de fusión podrá acogerse al régimen especial del TRLIS si cumple los requisitos de la legislación mercantil. Para evitar la aplicación del artículo 96.2 del TRLIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos de optimización de recursos, rentabilidad, economías de escala y sinergias mencionados pueden considerarse motivos económicos válidos.
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