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A family business asks whether a absorption merger followed by a total split can benefit from the special corporate tax regime. The DGT states that if commercial and fiscal requirements are met, the operation may qualify for the regime and allow tax deferral.
Cuestión planteada Aplicación del régimen fiscal especial de las fusiones, escisiones, aportaciones de activos, canje de valores del Título VII del Capítulo VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a las operaciones de fusión por absorción y de escisión total proyectadas. En particular:
La operación de fusión por absorción y la escisión total podrían acogerse al régimen especial de la LIS si se realizan conforme a la normativa mercantil y cumplen los requisitos de los artículos 76.1 y 76.2.1º a) de la LIS. Al atribuirse participaciones a los socios de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. El diferimiento de rentas y la continuidad de valores fiscales dependen de la aplicación de los artículos 77, 78 y 81 de la LIS. El régimen no será aplicable si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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