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A query was raised regarding whether a merger by absorption involving inactive absorbed entities can qualify for the special Corporate Tax regime. The DGT indicates this is possible provided the requirements of the Capital Companies Act and the Corporate Tax Act are met, and the transaction is driven by valid economic reasons rather than solely seeking a tax advantage.
Cuestión planteada Si la operación de fusión planteada podría acogerse al régimen 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 de fusión, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. El hecho de que las sociedades sean inactivas no impide el régimen si la fusión refuerza la situación financiera de las actividades resultantes o permite desarrollar una explotación económica, siempre que no sea parte de un plan de liquidación ni tenga como fin principal la ventaja fiscal.
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