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A holding company (A) intends to absorb another company (B), which is the dominant entity of a tax group. The inquiry examines whether the merger qualifies for tax neutrality, whether the economic reasons are valid, and how this affects tax consolidation.
Cuestión planteada a) Relativas al régimen FEAC:
Si la fusión cumple los requisitos mercantiles y el artículo 76.1 de la LIS, puede acogerse al régimen de neutralidad fiscal. Los motivos económicos válidos no son un requisito indispensable, pero su ausencia puede presumir fraude. En la consolidación fiscal, la sociedad absorbente se subroga en la posición de la dominante, permitiendo la formación de un nuevo grupo fiscal. Si todas las entidades del grupo anterior se integran en el nuevo, se aplican las reglas de neutralidad del artículo 74.3 de la LIS.
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