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A company has requested a ruling on whether the reasons for a merger by absorption between two entities held by a family group are economic and valid for applying the special merger regime. The DGT ruled that the stated reasons are valid and that the existence of tax loss carryforwards does not, in itself, invalidate the application of the regime.
Cuestión planteada Si los motivos alegados, tienen la consideración de motivos económicos válidos a efectos de acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la operación se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial. Los motivos de unificación de participaciones, simplificación de decisiones, mejora de gestión y reducción de costes se consideran económicamente válidos. La presencia de bases imponibles negativas no impide el régimen si la finalidad no es el aprovechamiento de estas. Las bases de la absorbida podrán compensarse en la absorbente bajo los límites de los artículos 84 y la disposición transitoria decimosexta de la LIS.
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