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A dominant company has enquired whether a merger-based reorganization can qualify for the special regime under the Corporate Income Tax Law. The Directorate General for Taxes (DGT) indicates that this is possible provided the operation meets commercial and tax requirements, and is carried out for valid economic reasons rather than purely for tax purposes.
Cuestión planteada Confirmación de la aplicación a la reorganización planteada del régimen establecido en el capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas o de sociedades inactivas no invalida por sí misma el régimen si la finalidad no es el aprovechamiento de dichas bases. La entidad adquirente se subroga en el derecho a compensar las bases imponibles negativas de la transmitente con los límites de los artículos 90.3 y la disposición transitoria cuadragésima primera del TRLIS.
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