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Two holding companies have requested a ruling on whether their merger by absorption meets the requirements of the special regime for Corporate Income Tax. The DGT has responded that if the operation is carried out under commercial law and serves economic purposes, such as the rationalisation of activities, the special regime may apply, even though the existence of outstanding tax credits does not, in itself, invalidate the operation.
Cuestión planteada Si la operación de fusión por absorción planteada respetando los porcentajes de participación, tanto en la absorbente como en la absorbida, cumple los requisitos formales del artículo 76.1de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe cumplir los requisitos del artículo 76.1 de la LIS y realizarse en el ámbito mercantil según la Ley 3/2009. No debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. El hecho de que la absorbida tenga créditos fiscales por doble imposición no impide el régimen si la finalidad preponderante no es el aprovechamiento de dichas deducciones.
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