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The taxpayer asks whether a merger between two real estate leasing companies can qualify for the special Corporate Tax regime and if its motives constitute valid economic reasons. The DGT rules that if the transaction is commercial and intended for restructuring or rationalisation purposes, the regime may apply, although the mere existence of tax loss carryforwards does not, in itself, guarantee the validity of the operation.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos alegados, como la mejora de la solvencia, la simplificación de la estructura o la obtención de economías de escala, se consideran económicamente válidos. La existencia de bases imponibles negativas en la sociedad transmitente no invalida el régimen si la fusión refuerza la situación patrimonial de la resultante y no es la finalidad preponderante. La compensación de dichas bases estará sujeta a los límites de los artículos 84 de la LIS y la DT 16ª.
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