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A company enquired whether a merger by absorption could qualify for the special tax regime and if its economic motives were considered valid. The DGT indicates that, provided commercial requirements and the provisions of Article 76.1 of the LIS are met, the transaction may use said regime as long as its purpose is not to obtain a tax advantage.
Cuestión planteada Si resulta aplicable a la operación de fusión planteada el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos proporcionados son válidos a fin de justificar la aplicación del mismo.
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en el artículo 76.1 de la LIS y en la normativa mercantil. El artículo 89.2 de la LIS impide el uso de este régimen si el objetivo principal es el fraude o la evasión fiscal mediante la búsqueda de una ventaja fiscal sin motivos económicos válidos. La existencia de bases imponibles negativas en la absorbida no invalida por sí misma el régimen si la operación tiene fines económicos como la reducción de costes o economías de escala. Las bases imponibles negativas podrán compensarse en la absorbente según los requisitos y limitaciones de los artículos 84 y la DT 16ª de la LIS.
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