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A query was raised regarding whether a merger by absorption of entity A by entity B could benefit from the special tax neutrality regime. The DGT indicates that the transaction must comply with the requirements of the Corporate Income Tax Act (LIS) and must not have the primary objective of obtaining a tax advantage.
Cuestión planteada Si se considera que la fusión por absorción propia por la cual la entidad B absorbe a la entidad A es apta para acogerse al Capítulo VII del Título VII de la Ley del IS, en definitiva, a la neutralidad fiscal prevista por esta normativa.
Para aplicar el régimen especial de fusiones, la operación debe realizarse bajo la Ley de modificaciones estructurales y cumplir el artículo 76.1.a) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. El hecho de que la absorbente tenga bases imponibles negativas no impide el régimen, siempre que se mantengan las actividades y se mejore la situación financiera, y no sea la finalidad preponderante aprovechar dichas bases.
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