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A listed company asks whether a direct or reverse merger within its group can qualify for the special merger regime and if its motives are valid. The DGT confirms that cost-saving and simplification motives are valid and that the operation may qualify under the regime if it meets commercial and LIS requirements.
Cuestión planteada Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS y si los motivos descritos resultan motivos económicamente válidos a los efectos de lo previsto en el artículo 89.2 de la LIS.
La operación de fusión puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple la LIS. Los motivos de simplificación de la estructura, ahorro de costes de asesoría y mejora de la posición negociadora se consideran económicamente válidos bajo el artículo 89.2 de la LIS. La existencia de deducciones pendientes en la absorbida no invalida el régimen si la operación no facilita su aplicación. En caso de fusión inversa, la extinción de la dominante extingue el grupo fiscal, pero la absorbente puede asumir la condición de dominante y el derecho a la consolidación fiscal.
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