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A company sought clarification on whether its proposed merger by absorption could qualify for the special Corporate Tax regime and if it possessed valid economic reasons. The DGT indicates that this regime may apply if the requirements of the Corporate Tax Act and the Structural Changes Act are met, provided the primary purpose is not tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
La operación 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. Los motivos de optimización de recursos, racionalización de actividades y mejora de imagen corporativa podrían considerarse económicamente válidos, aunque deben valorarse junto con la ausencia de una finalidad preponderante de aprovechamiento de bases imponibles negativas. De aplicarse el régimen, la compensación de bases imponibles negativas en la absorbente estará sujeta a los límites de los artículos 84 y la DT 16ª de la LIS.
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