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A company taxed under common law seeks to absorb a company taxed under regional law. The DGT examines whether the transaction qualifies for the fiscal neutrality regime under the LIS and whether the economic motives are valid.
Cuestión planteada Si resulta de aplicación el régimen de neutralidad fiscal regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos expuestos en el escrito adjunto se consideran válidos a los efectos del artículo 89.2. de dicha Ley.
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 76.1.c) de la LIS, puede acogerse al régimen de neutralidad fiscal. En este régimen, los bienes se valoran por sus valores fiscales previos y no se integran plusvalías ni rentas por anulación de participación si se cumple el porcentaje de participación. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, pero la existencia de bases imponibles negativas o la búsqueda de una ventaja fiscal legítima no impiden su aplicación.
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