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A Spanish holding company asks whether the absorption of an Austrian and a Spanish intermediate company may benefit from the special merger regime. The DGT states that if commercial and fiscal requirements are met, the transaction could qualify for such regime, provided there are valid economic reasons.
Cuestión planteada Si la operación societaria descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS).
Si la operación se realiza mercantilmente bajo la Ley 3/2009 y cumple la LIS, podría acogerse al régimen especial de fusiones. Las rentas de la sociedad española absorbida no se integrarían en la base imponible según el artículo 77 de la LIS. Respecto a la sociedad residente en Austria, las ganancias de capital no pueden gravarse en España según el Convenio de doble imposición entre España y Austria. Finalmente, la operación es válida si tiene motivos económicos reales y no tiene como fin principal la ventaja fiscal.
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