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A company inquired whether a merger between two entities wholly owned by the same shareholder could qualify for the special regime under the Corporate Income Tax Act without the allocation of shares. The DGT ruled that this is possible provided that commercial requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
En fusiones entre sociedades íntegramente participadas por un mismo socio, la falta de atribución de valores o de aumento de capital no impide aplicar el régimen especial, ya que la situación patrimonial del socio no varía sustancialmente. No obstante, la operación debe cumplir los requisitos mercantiles y no tener como principal objetivo el fraude o la evasión fiscal. La existencia de bases imponibles negativas no invalida el régimen si la operación responde a motivos económicos válidos y no busca preponderantemente su aprovechamiento.
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