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A Dutch entity plans to merge with its partner to transfer its Spanish subsidiary to the resulting entity. The DGT seeks clarification on whether the special merger regime applies and whether economic grounds are valid.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Si la fusión cumple los requisitos de la Directiva 2009/133/CE y la entidad adquirente mantiene el establecimiento permanente en España, se puede aplicar el régimen de diferimiento de los artículos 84 y 85 del TRLIS. Los motivos de simplificación de estructura y reducción de costes administrativos se consideran económicamente válidos. La entidad adquirente podrá compensar las bases imponibles negativas del establecimiento permanente bajo las limitaciones de los artículos 90.3 y la disposición transitoria cuadragésima primera del TRLIS.
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