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A query was raised regarding whether a merger by absorption between two entities within the same group can apply the tax neutrality regime. The Directorate General for Taxes (DGT) ruled that this is possible provided the transaction meets commercial and tax requirements, and its objective is economic restructuring rather than mere tax advantage.
Cuestión planteada Si la fusión proyectada puede acogerse al régimen de neutralidad previsto en el capítulo VII del título VII de la LIS.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. La existencia de bases imponibles negativas en la absorbida no impide el régimen si la finalidad no es el aprovechamiento de dichas bases, sino motivos económicos válidos. Las bases imponibles negativas podrán compensarse en la absorbente bajo los límites de los artículos 84 y la DT 16ª de la LIS, evitando que una misma pérdida se compense dos veces mediante la depreciación de la participación.
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