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A holding company proposes an absorption merger of its subsidiaries to rationalise its real estate structure and settle one of their debts. The DGT states that the transaction may apply the tax neutrality regime if it meets LIS requirements and is driven by economic reasons, not fraud or tax advantage.
Cuestión planteada
La fusión por absorción puede acogerse al régimen de neutralidad fiscal de la LIS si se realiza en el ámbito mercantil y cumple el artículo 76.1. La aplicación de este régimen requiere que la operación no tenga como principal objetivo la ventaja fiscal, sino motivos económicos válidos. Las bases imponibles negativas de la sociedad absorbida pueden compensarse en la absorbente según el artículo 84 de la LIS. Respecto a la condonación de deuda entre dependientes, el tratamiento contable según la NRV 18ª del PGC implica que la deudora integra un ingreso que puede beneficiarse de la exención del artículo 21 de la LIS. En ITP y AJD, la operación de reestructuración no está sujeta a la modalidad de operaciones societarias y está exenta en las demás modalidades.
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