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A consulting company has enquired whether its merger by absorption qualifies for the special merger regime. The DGT indicates that for this to apply, the transaction must be carried out for valid economic reasons and must not have the primary purpose of obtaining tax advantages or exploiting tax losses.
Question posed - Whether the merger by absorption operation would be subject to the special tax regime of Chapter VII of Title VII of the Corporate Income Tax Law.
Para acogerse al régimen especial de fusiones, la operación debe cumplir los requisitos de la Ley de modificaciones estructurales y del artículo 76.1.a) de la LIS. No será aplicable si el objetivo principal es el fraude, la evasión o si no existen motivos económicos válidos, como la reestructuración de actividades. Si la fusión tiene como finalidad preponderante el aprovechamiento de bases imponibles negativas de la absorbida, no se considerarán motivos económicos válidos. En caso de que sea aplicable el régimen especial, los socios residentes en España no integrarán en su base imponible la ganancia o pérdida patrimonial derivada del canje.
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