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A Luxembourg-based company asks whether the merger of one of its Spanish subsidiaries can benefit from the special merger and division regime. The DGT confirms it is possible if the transaction meets commercial requirements and has valid economic purposes, including the substitution of negative taxable bases.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de la LIS si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1.c). El régimen es aplicable siempre que no tenga como principal objetivo el fraude o la evasión fiscal y se fundamente en motivos económicos válidos, como la racionalización de actividades. En este caso, los motivos de simplificación y eficiencia descritos se consideran válidos. Las bases imponibles negativas de la absorbida pueden compensarse en la absorbente mediante su sucursal española bajo los límites de la LIS.
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