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A parent company has enquired whether the merger by absorption of its subsidiary, which is facing economic difficulties, can qualify for tax neutrality. The Directorate General for Taxes (DGT) has ruled that this is possible provided that all commercial and legal requirements are met, and that the existence of tax loss carryforwards does not, in itself, invalidate the regime.
Cuestión planteada Si la operación de fusión planteada podría aplicar el régimen fiscal de neutralidad previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, así como si existen motivos económicos válidos para la aplicación del mismo.
Si la operación se realiza en el ámbito mercantil y cumple el artículo 76.1 c) de la LIS, puede acogerse al régimen de neutralidad fiscal. La sociedad absorbente se subrogará en las bases imponibles negativas de la absorbida con los límites de los artículos 84.2 y la disposición transitoria decimosexta 7.b) de la LIS. La existencia de bases imponibles negativas no invalida el régimen si la fusión refuerza la actividad y no tiene como fin preponderante su aprovechamiento o forma parte de un plan de liquidación. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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