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A company asked whether the reasons for a merger were valid under the special regime and whether it could offset its negative taxable bases with gains from real estate sales. The DGT does not address the validity of the merger due to the query being out of time, but clarifies that the compensation rules under Article 26 of the LIS apply.
Cuestión planteada 1. Si los motivos económicos expuestos de la citada fusión son válidos a efectos de la aplicación del régimen fiscal especial de fusiones regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
La compensación de bases imponibles negativas se rige por el artículo 26 de la LIS, que establece un límite del 70% de la base imponible, con una compensación garantizada de hasta 1 millón de euros. Existen limitaciones adicionales si la mayoría del capital de la entidad adquirida es adquirida por sujetos vinculados con una participación previa inferior al 25% y se cumplen requisitos de actividad económica. El límite del 70% no se aplica en el periodo de extinción de la entidad, salvo que sea por una reestructuración bajo el régimen especial de la LIS.
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