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The taxpayer asks whether a merger involving a wholly-owned subsidiary can benefit from the special tax neutrality regime. The DGT rules that this is possible provided the transaction meets commercial requirements and is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de fusiones, la operación debe cumplir los requisitos de la legislación mercantil y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos de centralización, simplificación y eficiencia operativa se consideran económicamente válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas de escasa cuantía en las absorbidas no invalida el régimen si las entidades son operativas. La compensación de dichas bases estará sujeta a los límites de los artículos 84 y la disposición transitoria décimo sexta de la LIS.
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