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A ship management services parent company intends to be absorbed by one of its subsidiaries to simplify its structure. The DGT examines whether this reverse merger meets the requirements for special regimes under Corporate Income Tax, ITPAJD, and IIVTNU.
Cuestión planteada
Si la fusión se realiza bajo la Ley 3/2009 y cumple el art. 76.1 LIS, puede acogerse al régimen especial, permitiendo la no integración de rentas y la continuidad de valores fiscales. Los motivos de racionalización y solvencia podrían ser económicos válidos, aunque depende de los hechos. La operación extingue el grupo fiscal actual, pero la absorbente puede constituir uno nuevo manteniendo el número de grupo. En ITPAJD, la operación no está sujeta a modalidad societaria y está exenta en las demás. En IIVTNU, no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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