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The DGT confirms that an absorption merger may benefit from the special tax neutrality regime under the LIS if conducted under the Law on Structural Modifications and complying with Article 76.1 of the LIS.
Question raised 1. Confirmation of the application of the special regime for mergers, spin-offs, asset contributions, exchange of securities, and change of registered office of a European Company or a European Cooperative Society from one Member State to another within the European Union, contained in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, to the described merger operation.
Para acogerse al régimen especial, la fusión debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. De aplicarse, no se integrarán las rentas de la transmitente y se mantendrán los valores y antigüedad de los bienes en la adquirente. El régimen no será aplicable si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos. En caso de usufructo, la neutralidad se mantiene si no se modifican los derechos del usufructuario, sustituyéndose solo el activo subyacente.
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