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A parent company has requested a ruling regarding the tax treatment of a restructuring aimed at absorbing a subsidiary with negative net equity. The Directorate General for Taxes (DGT) examines whether the merger can be tax-neutral, the treatment of income arising from the extinction of a participating loan, and the offsetting of tax loss carryforwards.
Cuestión planteada Alternativa 1:
La fusión por absorción puede acogerse al régimen especial de neutralidad fiscal si se realiza por motivos económicos válidos y no con finalidad de fraude o ventaja fiscal. La renta por extinción de un préstamo participativo en la absorbente no queda amparada por el régimen especial y forma parte de su base imponible individual. Dicha renta no debe eliminarse al determinar la base imponible del grupo fiscal por ser una operación interna de activos financieros. La subrogación de las bases imponibles negativas de la absorbida es posible bajo el régimen especial, respetando los límites del artículo 84 de la LIS.
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