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A query was raised regarding whether a merger between a parent company (A) and its subsidiary (B), where the parent holds only 80%, meets the requirements for the special merger tax regime. The DGT ruled that, as there is no 100% ownership and it is not an assimilated case, the operation does not satisfy the legal requirements.
Cuestión planteada Si fusión planteada, cumple los requisitos del artículo 76 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y por lo tanto de existir motivos económicos válidos puede aplicar el Régimen especial del capítulo VII del título VII de la LIS.
La operación no constituye una fusión de sociedad íntegramente participada ni un supuesto asimilado según la Ley 3/2009, ya que la absorbente no es titular de la totalidad de las acciones de la absorbida. Al no cumplirse el supuesto de absorción de sociedad íntegramente participada, la operación no cumple el artículo 76.1.a) de la LIS. Por tanto, no puede acogerse al régimen fiscal especial de fusiones previsto en el capítulo VII del título VII de la LIS.
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