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The DGT confirms that a merger between two companies held by the same shareholders may be treated as tax-neutral if it meets the conditions in Chapter VII of Title VII of the LIS and the objective is not fraud.
Cuestión planteada
Si la fusión se realiza al amparo del Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, puede aplicar el régimen de neutralidad fiscal. En este caso, no se integrarán las rentas por la transmisión ni la anulación de participaciones, y se mantendrán los valores y antigüedad de los bienes. La sociedad absorbente se subrogará en las bases imponibles negativas con los límites legales. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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