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A company has enquired whether a merger by absorption of a wholly-owned subsidiary can qualify for the special merger regime. The DGT has ruled that this is possible provided that commercial and tax requirements are met, and the transaction's primary purpose is not to obtain a tax advantage.
Cuestión planteada Si a la operación de fusión por absorción planteada le sería aplicable el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS. No será aplicable si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas o créditos fiscales no invalida por sí misma la aplicación del régimen si la operación responde a razones de racionalización o reestructuración. Las bases imponibles negativas de la absorbida podrán compensarse en la absorbente bajo los límites de los artículos 84 de la LIS y la disposición transitoria décimo sexta.
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