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A company has enquired whether its proposed merger by absorption can benefit from the special tax regime for mergers. The Directorate General for Taxes (DGT) has ruled that this is possible provided the transaction meets commercial and tax requirements, and is carried out for valid economic reasons rather than purely for tax purposes.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas pendientes de compensar en la absorbente no invalida por sí misma el régimen si la finalidad preponderante no es su aprovechamiento.
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