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A promoter company has enquired whether a merger can qualify for the special tax regime even if the absorbed company holds tax loss carryforwards. The Directorate General for Taxes (DGT) has ruled that this is possible provided the transaction meets commercial requirements and serves genuine economic purposes, such as the rationalisation of business activities.
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 de modificaciones estructurales 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. La existencia de bases imponibles negativas en la transmitente no impide el régimen, siempre que se mantengan las actividades y se mejore la situación financiera. Las bases imponibles negativas podrán compensarse siguiendo las limitaciones de los artículos 90.3 y la disposición transitoria cuadragésima primera del TRLIS.
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