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A financial entity asks whether a reorganisation involving the merger of a company and the transfer of a foreign subsidiary can apply the special IS regime. The DGT responds that it is possible if commercial and corporate law requirements and EU directive conditions are met, provided there are valid economic reasons.
Cuestión planteada 1) Si la operación descrita en virtud de la cual al entidad V es absorbida por el nuevo banco puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La fusión de la entidad V puede acogerse al régimen especial si se realiza en el ámbito mercantil y cumple el art. 83.1 del TRLIS. La escisión parcial y la aportación no dineraria de la sucursal L también pueden aplicar dicho régimen si se realizan bajo la Directiva 2009/133/CE y constituyen una rama de actividad. El nuevo banco podrá compensar las bases imponibles negativas de la sucursal si no han sido compensadas en la entidad transmitente. La integración en el grupo fiscal será desde la constitución de la nueva entidad.
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