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A holding company has enquired whether a merger by absorption can benefit from the special Corporate Tax regime. The DGT indicates that this is possible provided the transaction meets commercial and tax requirements and its primary purpose is not tax advantage.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado 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 si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1.c) de la LIS. No será aplicable 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 en la absorbida no impide el régimen, siempre que no sea la finalidad preponderante de la operación y se respeten los límites de los artículos 84 y la DT 16ª de la LIS.
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