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The DGT confirms that a merger by absorption may qualify for the special regime under the Corporate Income Tax Law if carried out in accordance with Royal Decree-Law 5/2023 and meets the requirements of Article 76.1 of the Corporate Income Tax Law.
Cuestión planteada Confirmación de que la operación de fusión se calificaría objetivamente dentro del régimen especial previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Si la operación de fusión se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial del Capítulo VII del Título VII de la LIS. Bajo este régimen, la entidad transmitente no integrará rentas (art. 77 LIS) y la adquirente mantendrá los valores y antigüedad de los bienes recibidos (art. 78 LIS). No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión fiscal o la mera obtención de una ventaja fiscal sin motivos económicos válidos (art. 89.2 LIS).
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