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A company inquired whether its merger by absorption of a wholly-owned subsidiary could qualify for the tax deferral regime and if the merger difference could be imputed. The DGT determines that the alleged reasons are economically valid and explains the conditions for the deductibility of the difference between the acquisition price and equity.
Cuestión planteada Si en la fusión por absorción planteada se dan los motivos económicos válidos suficientes para que la fusión por absorción pueda gozar del régimen tributario de diferimiento según artículos 83 a 96, del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, y si es de aplicación lo preceptuado en el artículo 89.3 del texto refundido de la Ley del Impuesto sobre Sociedades, imputar a los bienes y derechos adquiridos la llamada diferencia de fusión que se produce en la fusión que se pretende realizar.
La operación puede acogerse al régimen especial si se realiza bajo la Ley de modificaciones estructurales y cumple los términos del artículo 83.1 del TRLIS. Los motivos económicos válidos permiten el diferimiento, evitando que la fiscalidad sea un freno a la reorganización. Para imputar la diferencia entre el precio de adquisición y los fondos propios, se debe aplicar el método de integración global y cumplir requisitos sobre la residencia de los transmitentes y la inexistencia de grupo de sociedades. La parte no imputada será deducible con el límite anual establecido según la normativa vigente.
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