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A family business asks whether the fusion of three companies with the same business purpose can benefit from the fiscal neutrality regime and whether negative taxable bases can be offset. The DGT states that if the operation meets commercial and LIS requirements, the regime may apply, allowing the substitution of negative taxable bases.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen de neutralidad fiscal, previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, así como si existen motivos económicos válidos a efectos de la aplicación del mismo.
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen de neutralidad fiscal. En este caso, las sociedades absorbidas no integrarán rentas por la transmisión y la absorbente mantendrá los valores y antigüedad de los bienes recibidos. Asimismo, la absorbente podrá compensar las bases imponibles negativas de las absorbidas bajo los requisitos del artículo 84 de la LIS. El régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal mediante una ventaja fiscal espuria.
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