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A consultancy raises whether a merger by absorption of a wholly owned subsidiary can apply the special regime of fiscal neutrality. The DGT responds that if the transaction meets commercial requirements and Article 76.1.c) of the LIS, it may qualify for such regime, provided the main objective is not tax fraud or evasion.
Cuestión planteada Si la operación de fusión podría acogerse al régimen tributario especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de diciembre, del Impuesto sobre Sociedades, y en particular, si los motivos expuestos pueden considerarse económicamente válidos.
Si la operación se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1.c) de la LIS, puede aplicar el régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS. En caso de fusión impropia con participación del 100%, no se integrará renta por la anulación de la participación según el artículo 82.1 de la LIS. La entidad absorbente se subrogará en las bases imponibles negativas de la absorbida con los límites de los artículos 84.2 y la DT 16ª de la LIS. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, según el artículo 89.2 de la LIS.
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