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A real estate company (Company B) proposes first merging with its parent (Company A, fully owned), followed by absorbing a wholly-owned subsidiary (Company C). The DGT confirms both transactions may benefit from the tax neutrality regime in Chapter VII, Title VII of the LIS, provided they are carried out under Royal Decree-Law 5/2023 and valid economic justifications (such as structural simplification, operational efficiency, and strengthening of real estate activities) are stated. The absorbing company does not recognise income from the cancellation of shares and assumes the tax rights and obligations of the merged entities.
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 los motivos expuestos tienen la consideración de económicamente válidos a tales efectos.
La fusión inversa (filial absorbe a su matriz que la participa al 100%) cumple el artículo 76.1 de la LIS y puede acogerse al régimen de neutralidad: no se integran rentas en la transmitente (art. 77 LIS), los valores se mantienen al coste fiscal histórico (art. 78 LIS) y no se integra renta por la anulación de la participación superior al 5% (art. 82.1 LIS). La posterior fusión impropia (art. 76.1.c) LIS) sigue el mismo régimen. La absorbente se subroga en bases imponibles negativas pendientes con los límites del artículo 84.2 y la disposición transitoria decimosexta.7.b) de la LIS. El artículo 89.2 de la LIS exige que la operación no tenga como objetivo principal el fraude o la evasión fiscal.
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