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A query was raised regarding whether a proposed merger could qualify for the special merger regime under the Corporate Income Tax Act (LIS) and if the stated objectives constitute valid economic reasons. The Directorate General for Taxes (DGT) indicates that if the purpose is to exploit the tax losses of an inactive company, the transaction may fail to meet the requirements for valid economic reasons.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si las razones expuestas serían motivos económicos válidos para aplicar el régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse por motivos económicos válidos y no con el principal objetivo de fraude o evasión fiscal. El hecho de que la sociedad absorbida tenga bases imponibles negativas pendientes no invalida por sí mismo el régimen. Sin embargo, si la sociedad absorbida está inactiva y la fusión no parece mejorar la actividad de la absorbente o la situación patrimonial de la resultante, podría considerarse que la finalidad es el aprovechamiento de dichas bases, careciendo de motivos económicos válidos.
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