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The taxpayer queried whether a merger by absorption could qualify for the special merger regime. The DGT ruled that this is possible provided that commercial regulations and Article 76.1.a) of the Corporate Income Tax Act are satisfied, and that the transaction is driven by valid economic reasons rather than tax fraud or evasion.
Cuestión planteada 1.- Si la fusión por absorción planteada podría acogerse al régimen especial de las fusiones, escisiones, aportaciones de activos y canje de valores regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No afecta la transformación previa de la absorbente en SL ni la titularidad de un inmueble no afecto. La existencia de bases imponibles negativas no invalida el régimen si la operación tiene motivos económicos válidos y no busca la mera ventaja fiscal. La absorbente se subrogará en las bases imponibles negativas con los límites de los artículos 84.2 y la disposición transitoria decimosexta.7.b) de la LIS.
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