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A query was raised regarding whether a reverse merger between two companies can benefit from the tax neutrality regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that the transaction may qualify for this regime provided it meets commercial and tax requirements, and that the economic motives are valid and not primarily intended to achieve a tax advantage.
Cuestión planteada 1. Si la operación de fusión inversa entre las sociedades S y A señalada puede quedar acogida al régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, al considerarse que los motivos económicos expuestos son válidos.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 76.1.a) de la LIS. Los motivos económicos expuestos podrían considerarse válidos, aunque deben valorarse junto con la existencia de bases imponibles negativas. La presencia de estas bases no invalida el régimen si la operación no tiene como finalidad preponderante su aprovechamiento y se mantienen las actividades.
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