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The DGT confirms that an absorption merger may apply for the special tax neutrality regime if it has valid economic grounds, not merely fiscal ones. The impact on negative taxable bases and inter-company loans is also addressed.
Cuestión planteada
Si la fusión cumple con la Ley de modificaciones estructurales y el artículo 76.1.c) de la LIS, puede acogerse al régimen especial de neutralidad fiscal. La entidad absorbente valorará los bienes por los mismos valores fiscales de la transmitente. Las bases imponibles negativas de la absorbida pueden transmitirse a la absorbente bajo los requisitos de los artículos 84 y DT 16ª de la LIS. No obstante, la renta derivada de la extinción de un préstamo por confusión de derechos no queda amparada por este régimen especial.
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