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A company inquired whether a merger by absorption of a subsidiary could qualify for the special merger regime and whether its motives were economically valid. The DGT responds that if the transaction meets commercial requirements and aims at reorganisation rather than solely tax purposes, the special merger regime applies.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
La operación de fusión puede acogerse al régimen especial del TRLIS si cumple los requisitos de la legislación mercantil y se realiza por motivos económicos válidos, como la racionalización de actividades o la mejora de la eficiencia, y no con el principal objetivo de fraude o evasión fiscal. Respecto a las bases imponibles negativas, estas podrán ser compensadas por la entidad absorbente siempre que no se produzca una doble compensación de las pérdidas, es decir, que no se aprovechen las mismas pérdidas tanto en la sede de los socios (por deterioro o transmisión) como en la sede de la sociedad absorbente.
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