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The taxpayer inquires whether a merger by absorption can qualify for the special Corporate Tax regime and how to treat an impairment loss. The DGT rules that a merger may benefit from the special regime if it meets commercial requirements and serves valid economic purposes, and notes that the impairment of fixed assets is not deductible.
Cuestión planteada 1º) 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 sobres Sociedades.
La operación de fusión 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 se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. El hecho de que la absorbida tenga bases imponibles negativas no impide la aplicación del régimen si las entidades son operativas. Las bases imponibles negativas se transmiten a la adquirente con las limitaciones de los artículos 84 y la disposición transitoria decimosexta de la LIS.
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