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A company owning 100% of another seeks guidance on the tax implications of absorbing its subsidiary. The DGT indicates that, provided merger requirements are met and there is no fraud, the tax neutrality regime and the carryover of tax loss carryforwards shall apply.
Cuestión planteada El consultante quiere que se le confirmen los siguientes puntos:
Si la operación cumple el artículo 76.1.c) de la LIS y el ámbito mercantil del Real Decreto-ley 5/2023, se aplica el régimen de neutralidad fiscal. En este caso, no se integrarán rentas por la anulación de la participación y se mantendrán los valores y antigüedad de los bienes. Las bases imponibles negativas de la absorbida podrán compensarse en la absorbente bajo los requisitos del artículo 84 de la LIS. No obstante, si el objetivo principal es la ventaja fiscal, no se aplicará este régimen especial.
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