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A company asked whether a merger by absorption of a fully-owned subsidiary could benefit from the special regime under TRLIS. The DGT confirms that such a transaction may qualify if it meets commercial requirements and has valid economic motives.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los términos del artículo 83.1 del TRLIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas en la sociedad absorbida no invalida por sí misma la aplicación del régimen especial. La compensación de dichas bases por la absorbente deberá respetar los límites de los artículos 90 y la DT 41ª del TRLIS.
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