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A company asks whether a merger between several entities can benefit from the special tax regime and whether its motives are economically sound. The DGT responds that if the merger meets commercial and fiscal requirements and is driven by restructuring or rationalisation rather than fraud, the special regime may apply.
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 puede acogerse al régimen especial si se realiza bajo la Ley de modificaciones estructurales y cumple el artículo 83.1 del TRLIS. Los motivos de revalorización contable, refuerzo de la posición financiera, unificación de caja y simplificación de la estructura se consideran económicamente válidos según el artículo 96.2 del TRLIS. La existencia de bases imponibles negativas no invalida el régimen si la finalidad preponderante no es su aprovechamiento. La compensación de dichas bases en la absorbente estará sujeta a los límites del artículo 90 del TRLIS.
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