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A query was raised regarding whether a merger between a nursing home entity and a real estate leasing entity could apply the special Corporate Tax regime. The DGT indicates that for this to occur, the transaction must meet commercial and tax requirements and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1.c) de la LIS. Es necesario que la operación responda a motivos económicos válidos y no tenga como objetivo principal el fraude o la evasión fiscal. El hecho de que existan bases imponibles negativas no impide el régimen, siempre que se mantengan las actividades y la finalidad no sea el mero aprovechamiento de dichas bases. La entidad absorbente se subrogaría en el derecho a compensar las bases imponibles negativas con los límites de los artículos 84.2 y la DT 16ª.7 de la LIS.
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