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A company has requested clarification on whether a merger by absorption can qualify for the special Corporate Tax regime and if its economic motives are considered valid. The Directorate General of Taxes (DGT) indicates that the transaction must satisfy both commercial and tax requirements, noting that the presence of tax loss carryforwards in the absorbed company could suggest a purely tax-driven purpose.
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.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil y no tener como principal objetivo el fraude o la evasión fiscal. La falta de actividad de la sociedad absorbida no excluye por sí misma el régimen, pero la existencia de bases imponibles negativas podría sugerir una ventaja fiscal indebida. La operación debe redundar en beneficio de las actividades de las entidades participantes y no ser meramente fiscal. La sociedad absorbente se subroga en el derecho a compensar las bases imponibles negativas de la absorbida con los límites legales.
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