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The taxpayer asks whether a merger by absorption meets the requirements to apply the tax neutrality regime. The DGT rules that if the operation is carried out under the Structural Changes Act and serves valid economic purposes, said regime may be applied.
Cuestión planteada Si la operación de fusión por absorción descrita cumple con los requisitos establecidos por el artículo 76.1.c) de la LIS, y es susceptible de ampararse en el régimen de neutralidad fiscal previsto en el capítulo VII del título VII de la LIS.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. La simplificación de la gestión operativa, de tareas societarias y de obligaciones fiscales se considera un motivo económico válido según el artículo 89.2 de la LIS.
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