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A company has requested a ruling on whether a merger by absorption of two subsidiaries can benefit from the tax neutrality regime and if it meets valid economic purposes. The DGT has determined that, provided the operation meets commercial requirements and the provisions of Article 76.1 of the LIS, such a regime may apply as long as the primary objective is not tax fraud or evasion.
Cuestión planteada Si la operación descrita podría aplicar el régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y que la operación responde a motivos económicos válidos.
La operación de fusión puede acogerse al régimen de neutralidad fiscal si se realiza al amparo del Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS. En este caso, al participar la absorbente en más del 5% del capital, no se integrarán rentas por la anulación de participaciones (art. 82.1 LIS). No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal (art. 89.2 LIS).
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