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A holding company has requested a ruling on whether its merger by absorption of two companies can apply the special merger regime and if valid economic reasons exist. The DGT indicates that the operation may qualify for this regime if carried out under the Structural Changes Act and complies with Article 76.1 of the Corporate Income Tax Act, provided its primary purpose is not 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 de gestión 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 no invalida el régimen si se mantienen las actividades y se respetan los límites de los artículos 84 y la disposición transitoria decimosexta de la LIS.
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