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A real estate entity has enquired whether it can merge with another entity that will cease its industrial activity in order to integrate its assets. The DGT indicates that the operation may apply the special merger regime provided it complies with commercial regulations and its primary purpose is not tax advantage.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
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. El hecho de tener bases imponibles negativas no invalida el régimen, siempre que la fusión mejore la situación patrimonial y no sea para aprovechar dichas bases de forma preponderante.
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