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A holding company has requested clarification on whether its merger by absorption with another entity qualifies for the special Corporate Tax regime and if tax loss carryforwards can be offset. The DGT indicates that the transaction may qualify for the special regime provided it is carried out for valid economic reasons and not primarily to obtain a tax advantage.
Cuestión planteada Si la operación descrita podría 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.Si las bases imponibles negativas pendientes de compensar correspondientes a la entidad H pueden ser compensadas tras la fusión entre ambas sociedades.
Para aplicar el régimen especial de fusiones, 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 de actividades. La existencia de bases imponibles negativas en la absorbente no impide el régimen, siempre que no sea la finalidad preponderante de la fusión y se mantengan las actividades.
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