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A holding company has requested clarification on whether its merger by absorption can qualify for the special Corporate Tax regime and if the stated reasons are valid. The DGT indicates that the transaction may qualify for this regime provided it meets commercial and tax requirements, and its primary purpose is not tax evasion or tax advantage.
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.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Los motivos de simplificación estructural y mejora de solvencia podrían considerarse económicamente válidos, siempre que no sea una operación con finalidad preponderante de aprovechamiento de bases imponibles negativas. La existencia de bases imponibles negativas en la absorbida no impide el régimen, pero la compensación en la absorbente estará sujeta a los límites de los artículos 84 y la DT 16ª de la LIS.
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