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A company has enquired whether its restructuring can qualify for the special merger regime and if it is possible to offset tax loss carryforwards. The Directorate General for Taxes (DGT) responds that if the transaction is commercial in nature and supported by valid economic reasons, the regime may apply, noting that the existence of tax loss carryforwards does not prevent its application.
Cuestión planteada Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VIII del título VII del TRLIS, en particular si los motivos expuestos pueden considerarse económicamente válidos a los efectos del cumplimiento de lo previsto en el artículo 96.2 del TRLIS y si procede la compensación de bases imponibles negativas.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil y cumplir los requisitos del artículo 83.1 del TRLIS. Los motivos de evitar duplicidad de estructuras, minorar costes y reforzar la imagen ante terceros se consideran económicamente válidos según el artículo 96.2 del TRLIS. La existencia de bases imponibles negativas en la absorbida no invalida el régimen si ambas son sociedades operativas y mantienen sus actividades tras la fusión. La compensación de dichas bases se regirá por lo dispuesto en el artículo 90.3 y la disposición transitoria cuadragésima primera del TRLIS.
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