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A company inquired whether, following a merger by absorption under the tax neutrality regime, the Corporate Tax returns for the absorbed entity should be filed separately or by the absorbing entity. The DGT ruled that the absorbing entity is subrogated into the rights and obligations of the absorbed entity and must therefore file its tax returns.
Cuestión planteada Si cada entidad tiene que presentar el Impuesto sobre Sociedades del ejercicio 2022 en julio de 2023 por separado o, por el contrario, serán ambas presentadas por la entidad absorbente.
La entidad absorbente se subroga en los derechos y obligaciones de la absorbida por ser la fusión una sucesión a título universal. Debido a la retroacción contable de la fusión, las rentas de la absorbida se imputan a la absorbente. Por tanto, la absorbente debe presentar las declaraciones de la absorbida cuyo plazo venza con posterioridad a la fusión, incluyendo el ejercicio anterior y el periodo desde el inicio del año hasta la extinción.
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