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An agricultural and livestock company has requested a ruling on whether its merger can qualify for the special regime under the Corporate Income Tax Act (LIS), and how this would affect negative tax bases and the absorbed company's reserves. The Directorate General for Taxes (DGT) confirms this is possible provided the operation is driven by valid economic reasons, and details the treatment regarding the subrogation of tax bases and the nature of equity.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
La fusión puede acogerse al régimen especial si se realiza según la Ley de modificaciones estructurales y tiene motivos económicos válidos, como la simplificación operativa o economías de escala, sin que la mera búsqueda de ventaja fiscal sea el objetivo principal. La sociedad absorbente se subroga en las bases imponibles negativas de la absorbida con los límites de los artículos 84.2 y DT 16ª de la LIS. Respecto a la distribución de fondos propios, se debe atender a la naturaleza inicial de los mismos, permitiendo la exención de la DT 10ª para reservas procedentes de beneficios de sociedades patrimoniales.
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