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The DGT confirms that an absorption merger may benefit from the special tax regime if it meets commercial and corporate tax requirements, provided its primary objective is not tax advantage.
Cuestión planteada Si la fusión propuesta puede acogerse al régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, artículos 76 a 89, ambos inclusive.
Si la operación se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial de neutralidad fiscal. En este caso, la entidad transmitente no integrará rentas y la adquirente mantendrá los valores y antigüedad de los bienes recibidos. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos. Respecto al ITPAJD, la operación estará no sujeta a la modalidad de operaciones societarias y exenta en las modalidades de transmisiones patrimoniales onerosas y actos jurídicos documentados.
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