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A query was raised regarding whether a merger by absorption can apply the special tax neutrality regime. The DGT indicates that if the transaction meets both commercial and Corporate Tax requirements, this regime may be applied, provided its primary objective is not to obtain a tax advantage.
Cuestión planteada
Si la fusión por absorción se realiza bajo la Ley 3/2009 y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial de neutralidad fiscal. En caso de fusión impropia con participación de al menos el 5%, no se integrará la renta por anulación de la participación. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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