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A company queried whether a merger of inactive companies could qualify for the special Corporate Tax regime. The DGT indicates that for this to apply, the transaction must meet commercial requirements and have valid economic motives, rather than being driven solely by the intention to utilise tax losses.
Cuestión planteada Si la operación proyectada puede acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.
Las fusiones pueden acogerse al régimen especial si cumplen lo dispuesto en la Ley de modificaciones estructurales y el artículo 76.1.c) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas en las sociedades absorbidas podría indicar una finalidad meramente fiscal, salvo que la fusión mejore la estructura patrimonial de la absorbente para el desarrollo de su actividad. En caso de aplicación del régimen, la transmisión de bases imponibles negativas se sujetará a los límites de los artículos 84.2 y la DT 16ª.7 de la LIS.
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