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A consultancy firm proposes absorbing a wholly-owned subsidiary. The DGT states that if the transaction meets commercial and LIS requirements, the fiscal neutrality regime applies, allowing the retention of original tax values and asset ages.
Cuestión planteada
Si la fusión por absorción se realiza bajo el Real Decreto-ley 5/2023 y cumple el artículo 76.1.c) de la LIS, puede aplicar el régimen de neutralidad fiscal. Esto implica que no se integrarán plusvalías en la entidad absorbente ni en la absorbida, y se mantendrán los valores y antigüedad de los bienes en la adquirente. Asimismo, no se integrará renta por la anulación de la participación si esta es de al menos el 5%. La operación no debe tener como objetivo principal el fraude o la evasión fiscal.
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