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A real estate company intends to absorb an architecture firm to expand its activities and improve its financial position. The DGT indicates that the operation may apply the special merger regime if it meets commercial requirements and its primary purpose is not fraud or tax advantage.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 76.1 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 absorbida tenga bases imponibles negativas no invalida el régimen, siempre que se mantengan las actividades y no sea la finalidad preponderante aprovechar dichas bases para compensar plusvalías de la absorbente.
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