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A company asks whether a merger by absorption between two fully owned entities can benefit from the special tax regime. The DGT confirms it can, provided it meets commercial requirements and has valid economic motives, not merely tax-based ones.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación podrá acogerse al régimen especial de fusiones si cumple los requisitos de la legislación mercantil para fusiones por absorción. Para ello, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los socios residentes en España no integrarán en su base imponible las rentas por la atribución de valores, valorándose estos por el valor fiscal de los entregados.
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