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A company requested clarification on the tax treatment of debt forgiveness and the possibility of applying the special merger regime. The DGT ruled that debt forgiveness resulting from a merger of rights generates income in the tax base, and that a merger may qualify for the special regime provided there are valid economic reasons.
Cuestión planteada Se recogen en el cuerpo de la contestación.
La condonación de deuda por confusión de derechos genera un ingreso por la diferencia entre el valor razonable del crédito y el coste amortizado del pasivo, el cual integra la base imponible. La operación de fusión puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil y tiene motivos económicos válidos, no teniendo como fin principal la ventaja fiscal. El hecho de que existan bases imponibles negativas no invalida por sí mismo la aplicación del régimen especial si la capacidad de compensación tras la fusión es la misma.
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