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A company has requested a ruling on whether its merger operation can qualify for the special regime under the Corporate Income Tax Act (LIS) and if its objectives constitute valid economic grounds. The Directorate General for Taxes (DGT) indicates that if the merger meets both commercial and tax requirements and is carried out for genuine economic reasons, the special regime may be applied.
Cuestión planteada Posibilidad de que la operaciones de fusión de las sociedades A y F puedan 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 los objetivos que se persiguen responden a un motivo económico valido a efectos de dicho régimen, así como las consecuencia que pudieran producirse como consecuencia de la existencia de bases imponibles negativas.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Los motivos de la reestructuración deben ser económicos válidos y no tener como principal objetivo el fraude o la ventaja fiscal. La existencia de bases imponibles negativas en la absorbente no impide el régimen si la operación no busca su aprovechamiento preponderante. La entidad adquirente se subroga en el derecho a compensar las bases imponibles negativas de la transmitente bajo los requisitos de los artículos 84.2 y la disposición transitoria decimosexta.b de la LIS.
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