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The DGT confirms that an absorption merger may apply for the special corporate tax regime if it meets commercial and fiscal requirements and has valid economic reasons.
Cuestión planteada
Para aplicar el régimen especial, la fusión debe cumplir lo dispuesto en la Ley de modificaciones estructurales y en el artículo 76.1 de la LIS. Los socios residentes en España no integrarán en su base imponible las rentas por la atribución de valores, valorándose estos por el valor fiscal de los entregados. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades.
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