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The taxpayer inquired whether a merger between two companies within the same group could qualify for the special tax regime. The DGT ruled that this is possible provided the requirements of the Companies Act and the Corporate Income Tax Act are met, and the transaction serves genuine economic purposes rather than being solely for tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe cumplir con la normativa mercantil y con el artículo 76.1.a) de la LIS. La finalidad de la operación debe basarse en motivos económicos válidos, como la reestructuración o racionalización de actividades, y no en la mera obtención de una ventaja fiscal. El hecho de que la absorbida tenga bases imponibles negativas no impide la aplicación del régimen si la entidad es operativa. La entidad adquirente se subroga en las bases imponibles negativas con los límites de los artículos 84.2 y la disposición transitoria decimosexta de la LIS.
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