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A consultancy asks whether a subsidiary absorption merger meets the conditions for the special tax neutrality regime. The DGT states that such a merger may apply if it fulfils the commercial scope and Article 76.1(a) of the LIS, and does not have fraud as its primary objective.
Cuestión planteada Primera. ¿Cumple la operación de fusión por absorción de C por A los requisitos para la aplicación del régimen especial previsto en el Capítulo VII del Título VII de la LIS?
Si la operación se realiza en el ámbito mercantil y cumple el artículo 76.1 a) de la LIS, podría acogerse al régimen de neutralidad fiscal. De aplicarse, no se integrarían en la base imponible las rentas de la transmitente ni las de los socios, manteniendo los valores y antigüedad de los elementos patrimoniales. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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