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A query is made as to whether the absorption of one entity by another may apply the special merger regime of the LIS. The DGT indicates that the transaction must comply with commercial and tax requirements and must not have tax advantage as its primary objective.
Question raised
To apply the special merger regime, the transaction must be carried out under the Law on Structural Modifications and comply with Article 76.1 of the LIS. The regime shall not apply if the primary objective is fraud or tax evasion, or if it lacks valid economic reasons. The existence of tax loss carryforwards in the absorbing company does not prevent the application of the regime, provided that the purpose is not the exploitation of said losses and the activities are maintained.
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