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A business group has enquired whether its restructuring through mergers can benefit from the special regime for Corporate Income Tax. The Directorate General for Taxes (DGT) responds that this is possible provided the operation serves genuine economic purposes rather than purely tax-driven ones, and further details the treatment of tax loss carryforwards.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Las operaciones de fusión pueden acogerse al régimen especial del TRLIS si cumplen los requisitos de la legislación mercantil y se realizan por motivos económicos válidos, como la racionalización de actividades o la mejora de la competitividad. El aprovechamiento de bases imponibles negativas no invalida el motivo económico si las entidades son operativas y mantienen su actividad. Las bases imponibles negativas de las absorbidas se transmiten a las absorbentes, pero se deben reducir por la diferencia positiva entre el valor de las aportaciones y el valor contable, evitando siempre la doble compensación de una misma pérdida.
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