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A company not previously required to make instalment payments under Article 40(3) of the LIS absorbs a company that was subject to such payments due to exceeding a turnover of 6 million euros. The DGT has ruled that the absorbing company must assume this instalment payment obligation following the merger.
Cuestión planteada Si la entidad consultante, que no está obligada a aplicar la modalidad de pagos fraccionados prevista en el apartado 3 del artículo 40 de la Ley del Impuesto sobre Sociedades por no haber superado su cifra de negocios de los 12 meses anteriores al inicio del período impositivo 6 millones de euros, no pasará a estarlo en el ejercicio en curso por haber absorbido durante este ejercicio a otra sociedad que sí estuviera obligada (sociedad E). Y si lo indicado se aplica con independencia de que la fusión se acoja o no al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, incluso si se da el supuesto de que los efectos contables de la fusión se retrotraigan al inicio del ejercicio fiscal.
Antes de la inscripción de la fusión, cada sociedad aplica el pago fraccionado según su situación jurídica individual. Tras la extinción de las absorbidas, la absorbente asume la obligación de aplicar la modalidad del apartado 3 del artículo 40 de la LIS si la sociedad absorbida estaba obligada a ella por superar los 6 millones de euros de cifra de negocios. Este criterio se aplica independientemente de que la fusión se acoja al régimen especial de la LIS.
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