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A company asks whether a merger of a fully owned subsidiary may qualify for the special merger regime under TRLIS and if its motives are economically valid. The DGT responds that if the transaction meets commercial and fiscal requirements, it may apply the special regime if the motives are rationalisation or restructuring, not merely fiscal.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
La operación puede acogerse al régimen especial si se realiza al amparo de la Ley 3/2009 y cumple el artículo 83.1 del TRLIS. Los motivos de simplificación de estructura, eficiencia, mejora de gestión y refuerzo financiero se consideran económicamente válidos según el artículo 96.2 del TRLIS. La existencia de bases imponibles negativas en la absorbida no impide la aplicación del régimen, aunque su compensación estará sujeta a los límites de los artículos 90 y 89.3 del TRLIS.
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