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Two companies (X and Z) proposed merging to form a new entity (Newco) and dissolving themselves. They asked whether the operation falls under the IS neutrality regime and whether eliminating management redundancies constitutes a valid economic reason. The DGT confirmed both: the merger falls under LIS Article 76.1.b) and the objective of reducing costs and formal obligations is considered a valid economic reason, notwithstanding possible subsequent verification.
Cuestión planteada Si a la fusión planteada le es de aplicación el régimen fiscal regulado en el Capítulo VII del Título VII de la Ley 27/2014, del Impuesto sobre Sociedades, y si las causas señaladas para llevar a cabo la operación constituyen motivos económicos válidos a efectos de la aplicación del citado régimen.
La fusión en la que dos sociedades transmiten en bloque su patrimonio a una entidad de nueva creación y se disuelven sin liquidación cumple la definición del artículo 76.1.b) de la LIS. Si la operación se realiza al amparo del Real Decreto-ley 5/2023, las rentas generadas no se integran en la base imponible de las transmitentes ni de los socios (arts. 77 y 81 LIS). La ausencia de motivos económicos válidos constituye una presunción de fraude, pero no un requisito autónomo: basta que la operación aspire razonablemente a un objetivo empresarial. La eliminación de duplicidades de costes de gestión, administración y obligaciones formales fue aceptada como motivo económico válido, conforme a la jurisprudencia del Tribunal Supremo (sentencias de 23 de noviembre de 2016 y 16 de noviembre de 2022).
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