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The applicant asks whether a merger by absorption can apply the special restructuring regime. The DGT indicates that for this to occur, the transaction must meet commercial and tax requirements and must not have a primary objective of obtaining 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.
La operación podría acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple 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 carece de motivos económicos válidos. La existencia de bases imponibles negativas no invalida el régimen si la fusión busca reforzar la situación financiera de las actividades y no tiene como finalidad preponderante el aprovechamiento de dichas bases.
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