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A query was raised regarding whether a merger between two entities can qualify for the special Corporate Tax regime. The DGT ruled that for this to apply, the transaction must be driven by valid economic reasons and must not have the primary objective of obtaining a tax advantage or exploiting tax loss carryforwards.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir los requisitos del artículo 76.1 de la LIS y realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades. El hecho de tener bases imponibles negativas no invalida el régimen si la fusión no tiene como finalidad preponderante su aprovechamiento. Si se cumplen los requisitos, la sociedad absorbente se subroga en el derecho a compensar las bases imponibles negativas de la absorbida según el artículo 84 de la LIS.
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