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V1855-20 9 June 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión inversa

Reverse absorption merger may qualify for special tax regime if valid economic reasons exist and not primarily to exploit negative taxable bases

A company asks whether a reverse absorption merger can apply the special tax regime, its impact on VAT, IIVTNU, IRPF and ITP/AJD. The DGT states that the special regime applies only if the transaction has valid economic reasons and is not primarily aimed at exploiting negative taxable bases.

The question raised

Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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