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An entity inquired whether it could apply the deduction for the reinvestment of extraordinary profits when acquiring a 5% stake in a company, even if that stake were subsequently diluted due to a merger by absorption. The DGT ruled that the deduction is applicable provided the required percentage is reached within the specified timeframe, and that the merger does not breach the investment maintenance requirements if other valid assets for reinvestment are acquired.
Cuestión planteada 1. Si la entidad consultante puede aplicar en el ejercicio 2015 la deducción prevista en el artículo 42 del TRLIS, con motivo de la adquisición del 5% en la entidad B, sin perjuicio de que con posterioridad dicho porcentaje se diluya como consecuencia de la fusión absorción de B, acogida al régimen especial del capítulo VII del título VII de la LIS.
La deducción puede practicarse en el ejercicio en que se alcanza el porcentaje de participación requerido. Si la participación se anula por una fusión por absorción, no se incumple el requisito de mantenimiento de la inversión siempre que con la fusión se adquieran otros elementos patrimoniales que cumplan los requisitos del artículo 42 del TRLIS. En tal caso, se entenderá que la reinversión se realiza por el valor fiscal de los bienes adquiridos en la fusión.
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