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A query was raised regarding whether a merger by absorption between two entities can apply the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) indicates that if the transaction meets commercial and tax requirements and is supported by valid economic reasons, said regime may apply.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe realizarse al amparo de la Ley de modificaciones estructurales 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 carece de motivos económicos válidos como la reestructuración o racionalización de actividades. El hecho de que la absorbida tenga bases imponibles negativas no invalida el régimen, siempre que no sea la finalidad preponderante de la operación y se mantengan las actividades. En caso de aplicación, la absorbente se subroga en las bases imponibles negativas con los límites del artículo 84.2 de la LIS.
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