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A query was raised regarding whether a merger by absorption of several entities can apply the special Corporate Income Tax regime and offset negative tax bases. The Directorate General for Taxes (DGT) indicates that if the operation meets commercial and tax requirements and is supported by valid economic reasons, it may qualify for said regime.
Cuestión planteada
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 carece de motivos económicos válidos como la reestructuración de actividades. Si se cumplen los requisitos, las bases imponibles negativas de las absorbidas pueden compensarse en la absorbente según el artículo 84 de la LIS.
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