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The taxpayer asks whether a merger by absorption between two entities within the same group can benefit from the special tax regime. The DGT rules that this is possible provided the transaction meets the requirements of the Corporate Income Tax Act and is carried out for valid economic reasons rather than purely for tax purposes.
Cuestión planteada Si la citada operación de fusión por absorción planteada es susceptible de acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe cumplir lo dispuesto en el artículo 76.1 de la LIS y realizarse bajo el ámbito mercantil de la Ley 3/2009. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas pendientes de compensar no invalida por sí misma la aplicación del régimen si la operación tiene una finalidad económica real.
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