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A company asks whether a merger can apply to the special tax regime under the Corporate Income Tax Law. The DGT responds that it is possible if commercial requirements and Article 76.1.a) of the Corporate Income Tax Law are met, provided the main objective is not fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe cumplir con la normativa mercantil y los requisitos del artículo 76.1.a) de la LIS. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas en las absorbidas no impide el régimen si las entidades son operativas y la finalidad no es meramente aprovechar dichas bases. La compensación de dichas bases estará sujeta a los límites de los artículos 84 de la LIS y la disposición transitoria decimosexta de la misma.
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