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The consultant asks whether their absorption mergers meet the valid economic reasons required to apply the special tax neutrality regime. The DGT responds that such mergers may qualify if carried out under the commercial scope of Royal Decree-Law 5/2023 and do not have the primary objective of fraud or tax evasion.
Cuestión planteada Si las operaciones de fusión por absorción descritas pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y, en particular, si los motivos alegados tienen la consideración de motivos económicos válidos a efectos de lo dispuesto en el artículo 89.2 de dicha Ley.
Si la operación de fusión se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, podría acogerse al régimen de neutralidad fiscal. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o conseguir una ventaja fiscal espuria. La ausencia de motivos económicos válidos puede ser una presunción de fraude, pero existen otros objetivos empresariales legítimos que permiten la aplicación del régimen. En el caso concreto, la centralización de actividades y racionalización de gestión planteada permite la aplicación de la neutralidad fiscal.
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