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The taxpayer asks whether an improper merger and a reverse merger can benefit from the special tax regime for mergers. The DGT rules that this is possible provided they comply with commercial regulations and their primary purpose is not tax advantage.
Cuestión planteada 1) Si la operación de fusión impropia descrita de la entidad A por parte de la entidad consultante, puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para que una fusión se acoja al régimen especial del TRLIS, debe cumplir los requisitos de la legislación mercantil sobre modificaciones estructurales. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En una fusión por absorción, la sociedad adquirente se subroga en los derechos y obligaciones tributarias de la transmitente, incluyendo deducciones pendientes.
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