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A company has requested a ruling on whether a merger involving several entities can qualify for the special Corporate Income Tax regime and if its economic motives are valid. The DGT indicates that the transaction may qualify if it complies with commercial and tax regulations, provided that the economic motives are verified as factual and their primary purpose is not the exploitation of tax loss carryforwards.
Cuestión planteada 1. Si la operación proyectada puede acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.
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. Los motivos alegados pueden ser económicamente válidos si se comprueban como cuestiones de hecho, siempre que la fusión no tenga como finalidad preponderante el aprovechamiento de bases imponibles negativas y se mantengan las actividades. La sociedad absorbente se subroga en el derecho a compensar las bases imponibles negativas de las absorbidas con los límites de la ley.
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