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A listed company has enquired whether its merger by absorption of direct and indirect subsidiaries can benefit from the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible provided that commercial and tax requirements are met, and that the transaction is driven by valid economic reasons rather than being solely for tax purposes.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo
Para que una fusión se acoja al régimen especial del TRLIS, debe cumplir los requisitos de la legislación mercantil y lo dispuesto en el artículo 83.1. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no impide la aplicación del régimen, siempre que se respeten los límites de compensación del artículo 90.3 y la disposición transitoria cuadragésima primera del TRLIS.
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