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A holding company has enquired whether the merger of an operating company to unify family assets and simplify management allows for the application of the special merger regime. The DGT has ruled that such reasons are economically valid and that the existence of tax loss carryforwards does not prevent the application of the regime.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la fusión planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
La operación puede acogerse al régimen especial si se realiza en el ámbito mercantil y cumple el artículo 83.1 del TRLIS. Los motivos de unificar el patrimonio, simplificar la gestión y reducir costes se consideran económicamente válidos según el artículo 96.2 del TRLIS. La presencia de bases imponibles negativas en la absorbida no invalida el régimen, aunque se aplicarán las limitaciones de compensación del artículo 90.3 del TRLIS.
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