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A query was raised regarding whether a merger in which an entity absorbs another that it owns 100% can apply the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that, provided commercial and tax requirements are met, the transaction may be tax-neutral, allowing for the subrogation of tax loss carryforwards.
Cuestión planteada Si la citada operación de fusión podría acogerse al régimen tributario especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y en particular, si los motivos expuestos pueden considerarse económicamente válidos.
Si la fusión se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, puede aplicar el régimen de neutralidad fiscal. En este caso, no se integrarán rentas por la anulación de la participación ni por la transmisión de bienes, y se mantendrán los valores y antigüedad de los elementos patrimoniales. La entidad absorbente podrá subrogarse en las bases imponibles negativas de la absorbida bajo los requisitos del artículo 84 de la LIS. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la obtención de una ventaja fiscal sin motivos económicos válidos.
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