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A company has consulted whether the merger by absorption of its subsidiary can apply the special tax regime under the Corporate Income Tax Act. The DGT indicates that this is possible provided the transaction meets commercial and tax requirements and its primary purpose is not tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS. No será aplicable si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas no impide el régimen, siempre que no sea la finalidad preponderante de la fusión y se respeten los límites de compensación del artículo 84 de la LIS.
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