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An entity has enquired whether a merger between two companies held by the same shareholders in identical proportions can qualify for the special regime under the Corporate Income Tax Act without resulting in an attribution of securities or a capital increase. The DGT has ruled that this is possible, provided that commercial requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
En fusiones entre sociedades íntegramente participadas por los mismos socios con el mismo porcentaje, la operación puede aplicar el régimen fiscal especial aunque no haya atribución de valores ni aumento de capital, ya que la situación patrimonial de los socios no varía. Para ello, es necesario cumplir los requisitos mercantiles y que la operación no tenga como principal objetivo el fraude o la evasión fiscal. Los motivos económicos válidos, como la racionalización de actividades o la obtención de sinergias, permiten la aplicación de este régimen.
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