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The taxpayer asks whether the absorption of Company A by Company B can qualify for the special merger regime. The DGT indicates that if the transaction complies with the terms of Article 76.1 of the LIS and is carried out within the commercial framework of Royal Decree-Law 5/2023, said neutrality regime could be applied.
Cuestión planteada - Si se puede aplicar a dicha operación el régimen fiscal especial de fusiones, escisiones y aportaciones de activos y canje de valores previsto en el capítulo VII, del título VII de la Ley 27/2014 de 27 de noviembre del Impuesto sobre Sociedades, o debe tributar en el régimen general.
La operación podrá acogerse al régimen de neutralidad fiscal si se efectúa en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple los requisitos del artículo 76.1 de la LIS. No obstante, el régimen no será aplicable si el objetivo principal de la operación es el fraude, la evasión fiscal o la obtención de una ventaja fiscal sin motivos económicos válidos. La Administración determinará la existencia de motivos económicos válidos analizando los hechos de cada caso concreto.
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