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A company has requested clarification on whether a merger by absorption can qualify for the special Corporate Tax regime and if the presence of tax loss carryforwards invalidates such application. The DGT has ruled that it is possible provided that both commercial and tax requirements are met, and the transaction is driven by valid economic motives.
Cuestión planteada 1) Si las operaciones descritas pueden 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 y si existen motivos económicos válidos.
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. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no invalida el régimen si la fusión no tiene como finalidad preponderante su aprovechamiento. La entidad adquirente se subroga en las bases imponibles negativas de las transmitentes con los límites del artículo 84.2 y la disposición transitoria decimosexta de la LIS.
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