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A company has requested a ruling regarding a proposed merger by absorption of several entities intended to simplify its corporate structure. The company seeks to know if it can qualify for the special merger regime and whether it retains the right to the double taxation deduction under the 23rd Transitional Provision. The Directorate General for Tax (DGT) has ruled that the operation may qualify for the special regime provided there are valid economic reasons and that the merger does not affect the right to the deduction.
Cuestión planteada Si la citada operación de fusión por absorción planteada es susceptible de acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de fusiones si cumple los requisitos del artículo 76.1 de la LIS y tiene motivos económicos válidos según el artículo 89.2. La fusión no afecta al derecho de la entidad a la deducción por doble imposición de la DT 23ª, la cual podrá aplicarse en la cuota íntegra del grupo fiscal. Si la renta integrada por los vendedores es superior al dividendo, la deducción podrá aplicarse sobre todo el dividendo distribuido. Para la deducción por IRPF, la integración debe haber ocurrido antes del 1 de enero de 2015.
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