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A company has requested a ruling on whether a merger can qualify for the special regime under the Corporate Income Tax Act and how it would affect tax loss carryforwards. The Directorate General for Taxes (DGT) states that this is possible provided the transaction meets commercial and tax requirements and serves genuine economic purposes rather than being solely for tax advantages.
Cuestión planteada 1º) Si la operación descrita de fusión 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.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 76.1.c) de la LIS. Los motivos de la fusión deben ser económicos válidos, como la racionalización de actividades, y no tener como fin principal el fraude o la evasión fiscal. Las bases imponibles negativas de la absorbida se transmiten a la absorbente sin las limitaciones del artículo 84.2 de la LIS, siempre que no se produzca una doble compensación de las pérdidas.
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