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A consulting entity proposes a merger by absorption of a wholly-owned subsidiary. The DGT indicates that the operation may apply the special merger regime if carried out for valid economic reasons and not primarily to obtain a tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir los requisitos de la Ley 3/2009 y 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 según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas en la absorbida no invalida el régimen si se mantienen las actividades y no es la finalidad preponderante de la fusión. Los motivos de centralización, simplificación y eficiencia podrían considerarse económicamente válidos, aunque su valoración depende de los hechos concretos.
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