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A company has enquired whether a merger by absorption of two companies owned by the same holder can qualify for the special Corporate Tax regime and if the stated reasons are valid. The DGT ruled that, provided the commercial and Corporate Tax Law requirements are met, the economic motives presented are valid, and the existence of tax loss carryforwards does not invalidate the regime.
Cuestión planteada 1. Si resulta aplicable a la operación de fusión planteada el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos proporcionados son válidos a fin de justificar la aplicación del mismo.
La operación puede acogerse al régimen especial de fusiones si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el art. 76.1 de la LIS. Los motivos económicos alegados se consideran válidos para evitar la aplicación del art. 89.2 de la LIS, ya que la mera existencia de bases imponibles negativas no invalida el régimen si las entidades son operativas. Las bases imponibles negativas de la absorbida podrán compensarse en la absorbente bajo los requisitos y limitaciones de los artículos 84 de la LIS y la DT 16ª.
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