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Una sociedad consultante pregunta si puede acogerse al régimen especial de fusiones para absorber a sus filiales, si sus motivos son económicos válidos y cómo afectaría a las bases imponibles negativas. La DGT responde que, si la operación cumple los requisitos mercantiles y de la LIS, puede aplicarse la neutralidad fiscal y la subrogación de bases imponibles.
The tax team reviews your specific situation.
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