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The applicant inquired whether the absorption of Companies A and B by Company C could qualify for the special merger regime. The DGT ruled that if the transaction meets commercial requirements and complies with Article 76.1 of the Corporate Income Tax Act, tax neutrality, the non-integration of income, and the continuity of securities may be applied.
Cuestión planteada 1. Si la operación de fusión por medio de la cual la Sociedad C absorbería a las Sociedades A y B cumple todos los requisitos previstos legalmente para acogerse a la figura de la fusión prevista en el artículo 76.1.a) del Capítulo VII del Título VII de la LIS.
La operación podrá acogerse al régimen especial si se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS. Bajo este régimen, no se integrarán las rentas de la transmisión (art. 77 LIS) y se mantendrán los valores y antigüedad de los bienes (art. 78 LIS). No se integrará la renta por la anulación de la participación en la entidad absorbida si se cumple el porcentaje del artículo 82.1 LIS. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal o si no existen motivos económicos válidos (art. 89.2 LIS).
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