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A query was raised regarding whether a merger by absorption of a wholly-owned subsidiary can apply the special Corporate Tax regime and if the stated economic reasons are valid. The DGT ruled that, provided the requirements of the Corporate Tax Act and commercial regulations are met, the transaction may qualify for the regime if it is driven by valid economic reasons rather than a purely tax-driven purpose.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación puede acogerse al régimen especial si se realiza bajo la Ley 3/2009 y cumple los requisitos de la LIS. Los motivos económicos alegados, como la búsqueda de sinergias, la simplificación de la gestión y la unificación de la estructura, se consideran válidos. El hecho de que la absorbida tenga bases imponibles negativas no invalida el régimen si la operación se realiza entre sociedades operativas y no tiene como fin preponderante el aprovechamiento de dichas bases.
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