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A company has requested clarification on whether a merger between two entities wholly owned by the same shareholder can qualify for the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that commercial requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
En fusiones entre sociedades íntegramente participadas por un mismo socio, no es necesaria la atribución de valores de la absorbente para aplicar el régimen especial, ya que la situación patrimonial del socio no varía sustancialmente. La existencia de bases imponibles negativas en la absorbente no impide la aplicación del régimen, siempre que la operación tenga motivos económicos válidos y no sea para obtener una ventaja fiscal. La operación debe cumplir los requisitos de la normativa mercantil y no realizarse dentro de un proceso de liquidación.
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