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A family holding company (F) proposes to absorb another company within the same group (O). The DGT confirms that the transaction may qualify for fiscal neutrality under Article 76.1 LIS and the commercial framework of Royal Decree-Law 5/2023, as valid economic grounds (rationalisation, cost reduction, asset strengthening) are alleged, and no entity has negative bases or pending deductions.
Cuestión planteada 1. Si procede la aplicación del régimen especial de fusiones, escisiones y aportaciones de activos previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación descrita.
La operación de fusión por absorción podrá acogerse al régimen de neutralidad fiscal si se realiza al amparo de la normativa mercantil y cumple el artículo 76.1 de la LIS. Bajo este régimen, no se integrarán en la base imponible las rentas de la transmitente ni las de los socios residentes en España. Además, la adquirente mantendrá los valores y antigüedad de los elementos patrimoniales recibidos. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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