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A query was raised regarding whether a merger by absorption between two entities can apply the special tax regime for mergers. The DGT ruled that this is possible provided the transaction meets the requirements of the Corporate Income Tax Law and the Structural Changes Law, and that its primary purpose is not tax advantage.
Cuestión planteada Si a la operación de fusión por absorción planteada le sería aplicable el régimen fiscal especial del 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 de la LIS. Es imprescindible que la operación se base en motivos económicos válidos y no tenga como objetivo principal el fraude o la evasión fiscal. Las bases imponibles negativas de la absorbida pueden compensarse en la absorbente bajo los requisitos y limitaciones de los artículos 84 y la disposición transitoria 16ª de la LIS.
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