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The DGT confirms that an absorption merger may benefit from the special regime of fiscal neutrality if it complies with commercial rules and Article 76.1 of the LIS, provided it does not have the primary objective of fraud or obtaining a fiscal advantage without valid economic reasons.
Cuestión planteada Si la operación planteada podría acogerse al régimen especial establecido en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen de neutralidad fiscal, la operación debe realizarse en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumplir el artículo 76.1 de la LIS. En fusiones donde la adquirente participa al menos un 5% en la transmitente, no se integrarán rentas por anulación de participación según el artículo 82.1. Los socios residentes en España no integrarán rentas por la atribución de valores y mantendrán sus valores fiscales. No se aplicará este régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración empresarial.
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