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An entity has requested a ruling on whether a merger between its Spanish resident companies can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that this is possible provided the operation meets both commercial and tax requirements, and is conducted for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal 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 según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y se refuerza la situación financiera. La sociedad absorbente se subrogará en el derecho a compensar dichas bases con los límites de los artículos 84.2 y la DT 16ª.7.b) de la LIS.
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