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An entity requested a ruling on whether a merger by absorption between two companies within the same group could qualify for the special merger regime and if its stated grounds were valid. The DGT determined that the alleged grounds are economically valid and that the existence of tax loss carryforwards does not, in itself, invalidate the regime.
Cuestión planteada 1. Si la operación planteada puede acogerse al régimen previsto en el capítulo VII del título VII de la LIS y si los motivos alegados, tienen la consideración de motivos económicos válidos a efectos de acogerse al citado régimen fiscal.
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. Los motivos económicos deben ser válidos (como la racionalización de actividades) y no tener como principal objetivo la ventaja fiscal. La existencia de bases imponibles negativas en ambas entidades no impide la aplicación del régimen si las sociedades son operativas. Las bases imponibles negativas de la absorbida podrán compensarse en la absorbente con los requisitos y limitaciones de los artículos 84 y la disposición transitoria decimosexta de la LIS.
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