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The inquiry asks whether a merger by absorption of a wholly-owned subsidiary can benefit from the special tax neutrality regime. The DGT rules that this is possible provided the transaction meets the requirements of the TRLIS and is carried out for valid economic reasons, such as simplifying the corporate structure or optimising resources.
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 simplificación de estructura y ahorro de costes se consideran económicamente válidos según el artículo 96.2. La compensación de bases imponibles negativas debe respetar los límites del artículo 90 y la disposición transitoria 41ª del TRLIS. La amortización de acciones propias tras la fusión no generará renta en la base imponible al seguir criterios contables.
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