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The query asks whether a merger between two group companies may apply the special regime of the LIS. The DGT responds that it is possible if commercial and fiscal requirements are met, and if objectives of simplification and cost savings are considered valid economic reasons.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el art. 76.1.c) de la LIS. Los motivos de ahorro de costes, simplificación de estructura y protocolos familiares se consideran motivos económicos válidos según el art. 89.2 de la LIS. La existencia de bases imponibles negativas en la absorbida no impide el régimen si la fusión no tiene como fin principal su aprovechamiento. Las bases pre-consolidación de la absorbida pasan a la absorbente y pueden compensarse en el grupo con los límites de los artículos 66 y 67 de la LIS.
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