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A real estate company proposes absorbing its subsidiary to simplify its structure and optimize resources. The DGT examines whether the transaction meets the conditions for the special merger regime and the treatment of negative taxable bases.
Cuestión planteada 1. Si la operación de fusión planteada puede acogerse al régimen especial de las fusiones, escisiones, aportaciones de activos y canje de valores contemplado en el Capítulo VII del Título VII de la Ley 24/2014 de 27 de noviembre del Impuesto sobre sociedades y si se consideran motivos económicos válidos los aducidos para la fusión en el presente escrito de consulta.
Si la fusión se realiza en el ámbito mercantil según el RD-ley 5/2023 y cumple el art. 76.1.c) LIS, puede acogerse al régimen de neutralidad fiscal. No se integrarán plusvalías en la transmitente ni se cambiarán los valores fiscales en la adquirente. Las bases imponibles negativas de la absorbida pueden compensarse en la absorbente bajo los límites del art. 84 LIS. El hecho de que existan bases negativas no invalida el régimen si la fusión beneficia a la actividad y no busca solo su aprovechamiento.
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