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A real estate leasing company intends to absorb another company with tax loss carryforwards to simplify its structure. The DGT indicates that the transaction may apply the special merger regime if carried out for valid economic reasons and not solely for tax purposes.
Cuestión planteada Si cabría aplicar el régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades a la operación planteada.
La aplicación del régimen especial de fusiones requiere que la operación se efectúe en el ámbito mercantil y cumpla los requisitos del artículo 76.1 de la LIS. El hecho de que la absorbida tenga bases imponibles negativas no impide el régimen si ambas son sociedades operativas y la fusión tiene motivos económicos válidos, como la racionalización de actividades. No obstante, la compensación de dichas bases estará sujeta a los límites del artículo 84 de la LIS.
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