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A Luxembourg company proposes the merger of two Spanish real estate companies with negative taxable bases. The DGT examines whether the transaction meets the conditions of the special merger regime and whether the restructuring has valid economic grounds.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
La operación puede acogerse al régimen especial de fusiones del TRLIS si se realiza en el ámbito mercantil y cumple el artículo 83.1. Los motivos alegados para la reestructuración se consideran económicamente válidos, ya que la existencia de bases imponibles negativas no invalida el régimen si la operación refuerza la actividad. No obstante, la compensación de dichas bases estará sujeta a los límites de los artículos 90 y la DT 41ª del TRLIS. Respecto al IRNR, la ganancia patrimonial derivada de la fusión tributará en España al derivar de participaciones en entidades cuyo activo es principalmente inmobiliario.
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