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A holding company has requested a ruling on whether the merger of one of its subsidiaries (X2) into another (X1) can qualify for the special Corporate Tax regime and whether the stated reasons are valid, alongside queries regarding the offsetting of tax loss carryforwards and taxation under other levies. The DGT indicates that the existence of tax loss carryforwards does not preclude the special regime, provided the purpose is not purely tax-driven and the motives are economic in nature.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos. Si la entidad absorbente se podrá compensar las bases imponibles negativas de la entidad X2.
La operación puede acogerse al régimen especial de fusiones si se realiza en el ámbito mercantil y cumple los requisitos de la LIS. Los motivos de optimización, sinergias y eficiencia empresarial se consideran económicamente válidos, y el hecho de que la absorbida tenga bases imponibles negativas no invalida el régimen si la finalidad no es el aprovechamiento de dichas bases. La compensación de bases negativas se sujetará a los límites de los artículos 84 de la LIS y la DT 16ª.
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