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A company inquired whether a merger of several entities could apply to the special regime of Corporate Tax. The DGT responds that this is possible if the operation meets commercial and fiscal requirements, and if valid economic reasons are present, without the primary objective being fiscal advantage.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en el artículo 83.1 del TRLIS y realizarse en el ámbito mercantil según la Ley 3/2009. Los motivos económicos alegados, como la unificación de actividades o la mejora de la solvencia, se consideran válidos si la finalidad preponderante no es el aprovechamiento de bases imponibles negativas. La compensación de dichas bases en la absorbente estará sujeta a las limitaciones de los artículos 90.3 y la disposición transitoria 41ª del TRLIS.
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