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A query was raised regarding whether a merger by absorption can apply the special Corporate Tax regime and its impact on other taxes. The DGT indicates that if the merger has valid economic reasons and is not intended for fraud, it may qualify for the special regime, be exempt from ITPAJD, and avoid the accrual of IIVTNU.
Cuestión planteada
La operación puede acogerse al régimen especial de IS si cumple los requisitos de la LIS y se realiza por motivos económicos válidos, sin que la existencia de bases imponibles negativas invalide la aplicación. En este caso, la absorbente se subroga en las bases imponibles de las absorbidas con los límites del artículo 84.2 LIS. Respecto al ITPAJD, la operación es no sujeta a la modalidad de operaciones societarias y exenta en las demás modalidades. Sobre el IIVTNU, no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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