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A company inquired whether a merger between its subsidiaries could qualify for the special tax regime and whether the resulting capital gains would enjoy tax neutrality. The DGT responds that this is possible if the merger meets commercial requirements and has genuine economic objectives, not merely fiscal ones.
Cuestión planteada : 1. Si la operación de fusión planteada es susceptible de acogerse al régimen fiscal especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Si las plusvalías que pudieran generarse en la absorción de la entidad D y en A como consecuencia de la absorción de la misma podrían beneficiarse del régimen de neutralidad fiscal.
La operación podrá acogerse al régimen especial de fusión del TRLIS si cumple los requisitos de la legislación mercantil. Para evitar la aplicación del régimen general, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como fin principal el fraude o la evasión fiscal. En este supuesto, las rentas de las entidades transmitentes no se integrarán en sus bases imponibles. La deducibilidad de la diferencia de fusión y la compensación de bases imponibles negativas estarán sujetas a los requisitos y límites establecidos en el TRLIS.
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