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An enterprise group asks whether the merger of four ophthalmology entities into one can apply the special merger regime and if the integration motives are valid. The DGT states that if the operation meets commercial and LIS requirements, it may qualify for this regime provided there are valid economic reasons and it is not a strategy to exploit negative taxable bases.
Cuestión planteada
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial de neutralidad fiscal. Los motivos de reestructuración y racionalización pueden ser económicamente válidos según el artículo 89.2 de la LIS, siempre que no sea la finalidad preponderante aprovechar bases imponibles negativas. La existencia de bases imponibles negativas en una entidad absorbida no invalida por sí misma el régimen, siempre que se mantengan las actividades y se refuerce la situación financiera. La entidad absorbente deberá compensar las bases imponibles negativas respetando los límites del artículo 84 de la LIS.
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