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A religious entity that is the sole shareholder of a real estate rental company has enquired whether it can carry out a merger by absorption under the tax neutrality regime. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements for dissolution without liquidation are met and valid economic reasons exist.
Cuestión planteada - Si la operación descrita puede 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.
La operación puede acogerse al régimen de neutralidad fiscal de la LIS si la entidad religiosa absorbe a la sociedad X, suponiendo su disolución sin liquidación y la transmisión de la totalidad de su patrimonio. En este caso, no se integrarán las rentas en la transmitente y se mantendrán los valores y antigüedad de los bienes en la adquirente. No obstante, la aplicación de este régimen exige que la operación no tenga como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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