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A query was raised regarding whether a merger operation involving absorbed entities with tax loss carryforwards can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that the existence of these losses does not preclude the regime, provided the operation is driven by valid economic motives and is not conducted solely for tax advantages.
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 según el artículo 89.2 de la LIS. El hecho de que las entidades absorbidas tengan bases imponibles negativas o créditos fiscales no invalida el régimen, siempre que se continúen las actividades y la finalidad preponderante no sea el aprovechamiento de dichos saldos. Los motivos de simplificación estructural y racionalización de recursos podrían considerarse económicos válidos, sujetos a valoración de los hechos.
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