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A query was raised regarding whether a merger between two companies can apply the special Corporate Income Tax regime and if reasons for business concentration are valid. The DGT indicates that if the operation meets commercial and tax requirements, and its primary purpose is not tax evasion, it may qualify for the special regime.
Cuestión planteada 1. Si la operación proyectada puede acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.
La operación puede acogerse al régimen especial de fusiones si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS. Los motivos de reestructuración o racionalización pueden considerarse económicamente válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y no es el fin preponderante de la operación. La sociedad absorbente se subroga en el derecho a compensar las bases imponibles negativas de la absorbida con los límites legales.
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