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A query was raised regarding whether the merger of a wholly-owned subsidiary into another company can benefit from the special Corporate Tax regime and if the stated economic reasons are valid. The DGT ruled that if the transaction meets the requirements of the Corporate Tax Act and the Structural Changes Act, it may qualify for the regime, accepting cost optimisation and management efficiency as valid economic motives.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La fusión por absorción de una sociedad íntegramente participada puede acogerse al régimen especial de la LIS si se realiza bajo la Ley 3/2009 y cumple los requisitos de dicha ley. Los motivos económicos como la optimización de costes, gestión de recursos o refuerzo de solvencia se consideran válidos. La existencia de bases imponibles negativas en la absorbida no impide el régimen si la finalidad no es el aprovechamiento de dichas bases. La compensación de bases imponibles y la valoración de bienes deben seguir las reglas específicas de los artículos 78, 84 y la DT 27ª de la LIS.
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