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A company inquired whether a merger by absorption, without a capital increase or share allocation, could qualify for the special tax regime. The DGT ruled that this is possible provided the companies are wholly owned by the same shareholder and the transaction is supported by valid economic reasons.
Cuestión planteada : Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
En fusiones entre sociedades íntegramente participadas por un mismo socio, no es necesaria la atribución de valores de la absorbente para cumplir la neutralidad fiscal. La operación podrá aplicar el régimen especial siempre que cumpla los requisitos mercantiles y no tenga como principal objetivo el fraude o la evasión fiscal. El hecho de que existan bases imponibles negativas no invalida el régimen si se mantienen las actividades y existen motivos económicos válidos. La sociedad absorbente se subroga en el derecho a compensar dichas bases con los límites legales.
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