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A company sought clarification on whether a merger by absorption met Corporate Income Tax requirements and if its underlying motives were valid. The DGT indicates that, provided commercial regulations and Article 76.1 of the LIS are satisfied, the transaction may qualify for the special regime, provided its primary purpose is not tax evasion or undue tax advantage.
Cuestión planteada Si la operación de fusión planteada cumple los requisitos del artículo 76.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse motivos económicos válidos, a los efectos de poder aplicar el régimen fiscal especial del capítulo VII del título VII de la LIS.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el art. 76.1 de la LIS. Los motivos económicos deben ser válidos (como la reestructuración o racionalización) y no tener como fin principal la ventaja fiscal. La existencia de bases imponibles negativas en la absorbida no invalida el régimen si la entidad es operativa y la finalidad no es el aprovechamiento de dichas bases. Las bases imponibles negativas podrán compensarse en la absorbente bajo los requisitos y limitaciones de los artículos 84 y la disposición transitoria 16ª de la LIS.
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