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The applicant asks whether the absorption of their parent company by a subsidiary can utilise the special merger regime. The DGT responds that this is possible provided that commercial regulations and the requirements of the Corporate Income Tax Act (LIS) are met, and as long as it is not conducted for the purpose of tax fraud or evasion.
Cuestión planteada - Si la operación planteada puede acogerse al régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea regulado en el Capítulo VII del Título VII de la LIS,
La operación puede acogerse al régimen de neutralidad fiscal si se realiza al amparo de la Ley 3/2009 y cumple el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es la ventaja fiscal o el fraude, según el artículo 89.2 de la LIS. En caso de fusión, la entidad absorbente se subroga en los derechos y obligaciones tributarias de la transmitente. La extinción de la dominante extingue el grupo fiscal, pero las dependientes pueden integrarse en un nuevo grupo fiscal.
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