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A company has requested a ruling regarding a merger by absorption of a holding entity to consolidate shareholdings and optimise management. The DGT is analysing whether the transaction is driven by valid economic reasons or if the primary objective is the exploitation of tax losses.
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.
La fusión puede acogerse al régimen especial si se realiza por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal. Si la ventaja fiscal por el aprovechamiento de bases imponibles negativas es preponderante respecto al ahorro de costes, se presume que la operación no tiene motivos económicos válidos. En caso de no aplicar el régimen especial, los elementos se valorarán por su valor de mercado. Si la entidad absorbente ya gestionaba las participaciones, la transmisión podría considerarse mera cesión de bienes y estar sujeta a IVA.
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