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A holding company has requested clarification on whether the merger by absorption of two of its subsidiaries can benefit from the special tax neutrality regime. The Directorate General for Taxes (DGT) indicates that the transaction may qualify for this regime if carried out under commercial regulations and meets the requirements of the Corporate Income Tax Act, provided that the economic motives are valid and not intended solely to obtain a tax advantage.
Cuestión planteada Confirmación de si la operación de fusión planteada entre las sociedades señaladas puede quedar acogida al régimen de neutralidad fiscal previsto en el Capítulo Vll del Título Vll de la LIS, al considerarse que los motivos económicos expuestos son válidos.
Para acogerse al 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 no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos expuestos por la consultante podrían considerarse económicamente válidos, aunque su aplicación depende de la valoración de los hechos y de que la finalidad no sea el aprovechamiento de bases imponibles negativas.
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