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A Luxembourg-based company asks whether the merger of one of its Spanish subsidiaries can benefit from the special merger and division regime. The DGT confirms it is possible if the transaction meets commercial requirements and has valid economic purposes, including the substitution of negative taxable bases.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de fusiones si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1.c) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos. Las bases imponibles negativas de la absorbida pueden compensarse en la absorbente con los límites de la LIS. La transmisión no estará sujeta a IVA si los elementos transmitidos constituyen una unidad económica autónoma en el transmitente.
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