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The taxpayer inquired whether a merger by absorption can benefit from the tax neutrality regime. The DGT ruled that this is possible provided that commercial regulations and Article 76.1 of the Corporate Tax Act are complied with, and provided that the primary purpose is not tax evasion or obtaining an undue tax advantage.
Cuestión planteada Primero. Si sería aplicable el régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades a la operación de fusión proyectada.
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 no existen motivos económicos válidos como la reestructuración o racionalización de actividades. La consideración de actividad económica en el arrendamiento de inmuebles requiere, según el artículo 5.1 de la LIS, contar con al menos una persona empleada con contrato laboral y jornada completa.
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