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A parent company intends to absorb its subsidiary to simplify its structure and improve solvency. The DGT rules that the special merger regime is applicable provided the transaction is driven by valid economic reasons and its primary purpose is not to obtain a tax advantage.
Cuestión planteada Si a la operación planteada le es aplicable el régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial de fusiones no se aplica si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Motivos como la simplificación de la estructura, la racionalización de actividades o la mejora de la solvencia pueden considerarse válidos. La existencia de bases imponibles negativas en la sociedad absorbida no impide la aplicación del régimen, siempre que se mantengan las actividades y la operación no busque liquidar actividades.
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