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A query was raised regarding whether a merger by absorption can qualify for the special merger regime under the Corporate Income Tax Act (LIS). The DGT ruled that if the absorbed company is liquidated, the legal requirements are not met; however, if the merger is carried out without liquidation and for valid economic reasons, it is permissible.
Cuestión planteada Si la fusión planteada es válida a efectos de aplicar el régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la fusión debe realizarse sin liquidación de la entidad absorbida y cumplir con la Ley de modificaciones estructurales. La operación debe tener motivos económicos válidos y no tener como fin principal el fraude o la ventaja fiscal. Si se cumplen estos requisitos, las bases imponibles negativas de la absorbida pueden transmitirse a la absorbente según los límites de los artículos 84 y la disposición transitoria decimosexta de la LIS.
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