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A company has enquired whether the absorption merger of its wholly-owned subsidiary can benefit from the special Corporate Tax regime. The DGT indicates that if the transaction is driven by valid economic reasons and is not solely for tax advantages, the special regime may apply, allowing for the subrogation of tax loss carryforwards.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe realizarse bajo la Ley de modificaciones estructurales y cumplir el artículo 76.1 de la LIS. El objetivo principal no debe ser el fraude o la evasión fiscal, sino motivos económicos válidos como la racionalización de actividades. Si se cumplen estos requisitos, no se integrarán las rentas derivadas de la transmisión y se mantendrán los valores y antigüedad de los bienes. Las bases imponibles negativas de la transmitente se subrogan en la absorbente según los límites de los artículos 84 y 67.e) de la LIS.
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