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A company has requested a ruling on whether its three-merger project possesses valid economic grounds to qualify for the special tax regime for mergers. The DGT has ruled that the reasons cited for simplifying the structure and improving efficiency are valid, although tax loss carryforwards will be transferred subject to legal limitations.
Cuestión planteada Si concurren los motivos económicos válidos para aplicar el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las operaciones de fusión pueden acogerse al régimen especial si se realizan por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con la mera finalidad de obtener una ventaja fiscal. El hecho de que las sociedades absorbidas tengan bases imponibles negativas no invalida por sí mismo la aplicación del régimen si las entidades son operativas. Las bases imponibles negativas podrán ser compensadas en la entidad absorbente conforme a los requisitos y limitaciones de los artículos 84 y la disposición transitoria 16ª de la LIS.
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