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A multinational asks whether an absorption merger of a Spanish resident entity can apply to the special merger regime under Corporate Income Tax. The DGT states it is possible if the conditions of Royal Decree-Law 5/2023 and Article 76.1 of the Corporate Income Tax Law are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación descrita podría 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.
La operación podrá acogerse al régimen especial si se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS. En ese caso, no se integrarán rentas en la sociedad absorbida ni en los socios, manteniendo los valores fiscales originales. No obstante, el régimen no se aplicará si el objetivo principal es la ventaja fiscal sin motivos económicos válidos, como la reestructuración o racionalización de actividades.
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