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A German company's Spain branch will be absorbed by its UK resident shareholder. The DGT examines whether the transaction qualifies for the special merger regime and its impact on the Spanish branch's taxation.
Cuestión planteada 1. Si es aplicable el régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la fusión por absorción de la entidad residente en Alemania por su socio único, entidad residente en el Reino Unido, que determina en España un cambio en la casa central de una sucursal en España de la entidad absorbida.
Si la fusión cumple los requisitos de la Directiva 2009/133/CE, podrá acogerse al régimen especial del TRLIS, permitiendo el diferimiento de la ganancia patrimonial por la transmisión del establecimiento permanente en España. La entidad adquirente podrá compensar las bases imponibles negativas de la sucursal bajo las limitaciones de los artículos 90.3 y la disposición transitoria cuadragésima primera del TRLIS. Asimismo, la imputación de rentas se realizará según la retroacción contable pactada en el proyecto de fusión, siempre que sea al inicio del ejercicio.
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