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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.
Una fusión por absorción puede acogerse al régimen de neutralidad fiscal cuando se realiza conforme al RDl 5/2023 (mercantil) y cumple el art. 76.1 LIS (transmisión en bloque con disolución sin liquidación). La ausencia de bases negativas ni deducciones pendientes en las entidades participantes refuerza la ausencia de finalidad elusiva (art. 89.2 LIS). Los socios personas físicas residentes no integran renta en IRPF, valorando los títulos recibidos por el valor fiscal de los entregados (arts. 81 LIS y 37.3 LIRPF). El régimen no se aplica si la operación tiene como principal objetivo el fraude o evasión fiscal.
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