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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 fusión por absorción se realiza en el ámbito mercantil bajo el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, podrá aplicarse el 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 de la operación es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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