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A company has queried whether a reverse merger following an acquisition via a holding company can qualify for the special merger regime and how this affects tax consolidation. The DGT has ruled that this is possible provided commercial and economic requirements are met, and provides details on the treatment of debt and reserves.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS).
La operación puede acogerse al régimen especial de fusiones si se realiza en el ámbito mercantil y responde a motivos económicos válidos, no a una finalidad meramente fiscal. En caso de extinción de un grupo fiscal por cambio de dominante, se aplicarán las reglas de integración de bases imponibles, gastos financieros y bases negativas del artículo 74.3 de la LIS. Los gastos financieros por deuda de adquisición estarán sujetos a los límites de los artículos 16, 63.a y 67.b de la LIS. El reparto de reservas de fusión que correspondan a capital o prima de emisión mantiene su régimen fiscal original, no integrando renta en la base imponible del socio.
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