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A consulting entity asks whether its merger by absorption of a wholly-owned subsidiary can apply the special merger regime and if its underlying reasons are valid. The DGT responds that this is possible provided commercial and tax regulations are met, and that the alleged reasons for improving competitiveness are economically valid.
Cuestión planteada 1) Si la operación de fusión, en virtud de la cual la entidad X absorbe a A, podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación puede acogerse al régimen especial si se realiza bajo la Ley 3/2009 y cumple los requisitos de la LIS. Los motivos económicos deben ser válidos para evitar que la operación se considere con fines de fraude o evasión fiscal. Los bienes adquiridos mantienen su valor fiscal y fecha de adquisición de la transmitente. La renta por anulación de la participación no se integra en la base imponible si la adquirente tiene al menos un 5% del capital.
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