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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 podría acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple los requisitos de los artículos 76.1.a) y c) de la LIS. Los motivos de racionalización y optimización podrían considerarse válidos, aunque es una cuestión de hecho. La existencia de bases imponibles negativas no invalida el régimen si la fusión no tiene como finalidad preponderante su aprovechamiento y se mantienen las actividades.
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