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The applicant asks whether a merger by absorption involving a real estate company can benefit from the tax neutrality regime and if valid economic reasons exist. The DGT responds that if the transaction meets the requirements of Article 76.1 of the LIS and its primary objective is not tax fraud or evasion, the regime shall apply.
Cuestión planteada Si la operación de fusión por absorción de SB por la entidad consultante cumple todos los requisitos previstos en el artículo 76.1 de la LIS para que le resulte de aplicación el régimen fiscal establecido en el Capítulo VII del Título VII de la LIS, así como si existen motivos económicos válidos para la aplicación del mismo.
Si la operación de fusión por absorción se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen de neutralidad fiscal. En este caso, la entidad transmitente no integrará rentas y la adquirente mantendrá los valores y antigüedad de los elementos recibidos. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, lo que requiere un análisis global del caso concreto para determinar si existe una ventaja fiscal espuria.
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