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A consulting company has queried whether a merger by absorption of two dependent and nearly inactive companies can qualify for the special merger regime under Corporate Income Tax. The DGT indicates that while motives of simplification and cost reduction may be valid, the existence of tax loss carryforwards in the absorbed companies could suggest a purely tax-driven purpose.
Cuestión planteada En la medida en que se conseguiría más eficiencia y efectividad en la toma de decisiones y en la gestión de recursos, un ahorro de costes en el mantenimiento de la nueva estructura y en la gestión de los activos y un mejor acceso a la financiación ajena, el consultante plantea si a la operación de fusión por absorción descrita le resultaría de aplicación el régimen fiscal especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial no se aplica si la operación tiene como principal objetivo el fraude, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos. Si bien la simplificación de la estructura y la reducción de costes pueden ser motivos económicos válidos, la aplicación del régimen requiere que estos prevalezcan sobre la finalidad de aprovechar las bases imponibles negativas. No es posible determinar la aplicación en este caso concreto sin conocer el importe de las bases negativas, el grado de inactividad de las sociedades o las características del patrimonio.
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