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A company has enquired whether a merger by absorption of an inactive entity into another with tax loss carryforwards can apply the special Corporate Tax regime. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the Corporate Tax Act, and must not have fraud or tax advantage as its primary purpose.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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 carece de motivos económicos válidos según el artículo 89.2 de la LIS. El hecho de que la absorbida sea inactiva o la absorbente tenga bases imponibles negativas no invalida el régimen, siempre que la fusión refuerce las actividades y no sea para aprovechar las bases imponibles de forma preponderante.
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