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A company inquired whether a merger between two of its subsidiaries could qualify for the special restructuring regime and whether the resulting share transfer would be exempt. The DGT states that such a merger may qualify if it complies with commercial regulations and has valid economic grounds, and the exemption for share transfers will apply if participation and duration requirements are met.
Cuestión planteada 1º) Si la operación descrita puede acogerse 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, en el supuesto de que la entidad consultante no renuncie a la aplicación del régimen de neutralidad fiscal.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Es imprescindible que la operación tenga motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tenga como principal objetivo la ventaja fiscal. Respecto a la exención de la transmisión de participaciones, esta será aplicable si se cumplen los requisitos de antigüedad y porcentaje de participación previstos en el artículo 21 de la LIS.
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