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A company sought clarification on whether a merger between companies in insolvency proceedings could benefit from the special tax regime. The DGT ruled that this is possible provided the transaction complies with commercial regulations and the TRLIS, and is carried out for valid economic reasons rather than purely for tax purposes.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de fusiones, la operación debe realizarse bajo la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 96.2. La existencia de bases imponibles negativas no impide el régimen, siempre que se mantengan las actividades y se respeten los límites de compensación de los artículos 90.3 y la disposición transitoria cuadragésima primera del TRLIS.
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