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A consulting company asks whether a three-company absorption merger can apply to the LIS special regime and if valid economic grounds exist. The DGT responds that such a merger may qualify if it meets commercial requirements and Article 76.1 of the LIS, and is carried out for restructuring or rationalisation purposes.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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. La finalidad no debe ser el fraude o la evasión fiscal, sino motivos económicos válidos como la simplificación organizativa o el ahorro de costes. La existencia de bases imponibles negativas no invalida el régimen si la finalidad preponderante no es su aprovechamiento. La subrogación de dichas bases se regirá por el artículo 84.2 y la disposición transitoria decimosexta de la LIS.
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