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A company enquired whether a restructuring involving mergers of subsidiaries and second-tier holdings could qualify for the special tax regime for mergers. The DGT ruled that this is possible provided commercial requirements are met and valid economic reasons exist, while also clarifying the treatment of tax loss carryforwards and the concept of merger differences.
Cuestión planteada 1) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Las operaciones de fusión de sociedades íntegramente participadas pueden acogerse al régimen especial del TRLIS si cumplen los requisitos de la legislación mercantil y el artículo 83.1. Las fusiones son válidas si se realizan por motivos económicos como la racionalización de actividades y no por mera ventaja fiscal. La entidad absorbente se subroga en el derecho a compensar bases imponibles negativas con los límites legales. La diferencia de fusión será deducible en la medida en que se pruebe que la ganancia patrimonial de los transmitentes fue objeto de integración efectiva en su IRPF.
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