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A company enquired whether the merger by absorption of its subsidiaries could qualify for the special tax neutrality regime and if its underlying reasons were valid. The DGT ruled that if the transaction meets the requirements of the Corporate Income Tax Act and is carried out for economic reasons, such as the rationalisation of activities, it may qualify for said regime.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación de fusión por absorción de una sociedad íntegramente participada puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple los requisitos de la norma fiscal. Los motivos económicos válidos, como la racionalización de la organización o la mejora de la gestión, permiten la aplicación del régimen siempre que la finalidad no sea la mera obtención de una ventaja fiscal. En este caso, la existencia de bases imponibles negativas o la inactividad de la absorbida no invalidan por sí mismas la aplicación del régimen especial.
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