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The consultant asks whether an absorption merger can apply for the special regime under the LIS, with economic motives. The DGT states it is possible if the requirements of Law 3/2009 and the LIS are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación descrita se podría acoger 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 y si existen motivos económicos válidos.
La operación puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple los artículos 76.1.a) y c) de la LIS. Los motivos alegados podrían considerarse válidos si se comprueba que no es para aprovechar bases imponibles negativas, sino para mejorar la situación financiera de las actividades resultantes. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y no es la finalidad preponderante.
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