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The consultant asks whether an absorption merger of entity C can apply for the LIS special regime. The DGT states that it may if carried out in accordance with commercial rules under Law 3/2009 and meets LIS requirements, provided it does not have fraud or tax advantage as its primary objective.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil bajo la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Las rentas de la transmisión no se integrarán en la base imponible de la entidad y los socios residentes no integrarán rentas por la atribución de valores, valorándose estos por su valor fiscal. La operación no aplicará el régimen si su objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de simplificación organizativa y reducción de costes se consideran económicamente válidos.
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