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A company resident in Bizkaia inquired whether it must apply regional (foral) regulations or common territory regulations after absorbing other companies. The DGT ruled that to determine the applicable regulations, only the volume of operations and the territory of the absorbing company should be considered.
Cuestión planteada 1. Si en el ejercicio 2015 la sociedad resultante de la fusión debe aplicar la normativa fiscal de Bizkaia en el Impuesto sobre Sociedades independientemente del volumen de operaciones generado en el ejercicio 2014 por las sociedades absorbidas.
Para determinar si una sociedad resultante de una fusión tributa por normativa autónoma o de territorio común, no se debe considerar el volumen de operaciones de las sociedades absorbidas. Solo se debe tener en cuenta el volumen de operaciones y el territorio de realización de la entidad absorbente. En este caso, si la absorbente cumple los requisitos del artículo 14 del Concierto Económico, aplicará la normativa foral en el ejercicio de la fusión.
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