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A company has requested clarification on whether a merger by absorption of three entities (B, C, and D) can qualify for the special merger regime. The Directorate General for Taxes (DGT) indicates that while the reasons cited for the operating companies (B and C) are economic, the transaction may not be valid for the inactive company (D) if its sole purpose is to exploit tax loss carryforwards.
Cuestión planteada Si la fusión por absorción de las sociedades B, C y D por la sociedad A podrá acogerse al régimen especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración. En el caso de sociedades con bases imponibles negativas, la inactividad de la absorbida podría indicar que el fin es meramente fiscal. Las bases imponibles negativas podrán compensarse en la absorbente bajo los requisitos de los artículos 84 y DT 16ª de la LIS.
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