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A query was raised regarding whether the absorption of an inactive company with losses to obtain liquidity and restart activity allows for the use of the special merger regime. The DGT indicates that this is only possible if the economic purpose prevails over the pursuit of a tax advantage.
Cuestión planteada Si la finalidad de la operación descrita se puede considerar como un motivo válido para acogerse al régimen especial establecido en el capítulo VII del título VII, artículos 76 a 89, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. En este caso, la inactividad de las sociedades y la existencia de bases imponibles negativas pendientes de compensar podrían indicar una finalidad meramente fiscal. La aplicación del régimen dependerá de que los motivos económicos prevalezcan sobre la ventaja fiscal, algo que no puede valorarse sin datos sobre el importe de las pérdidas o el patrimonio.
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