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A company has queried whether a reverse merger can qualify for the special restructuring regime if it waives the absorbed company's tax losses. The DGT indicates that the validity of the operation depends on the economic motives being genuine and not merely a search for tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, teniendo en cuenta que la entidad renunciaría a la aplicación de las bases imponibles negativas de la entidad absorbida.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 76.1.c) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos más allá de la ventaja fiscal. Si la ventaja fiscal es preponderante respecto al ahorro de costes, podría presumirse que la operación no tiene una validez económica suficiente. La renuncia a las bases imponibles negativas no puede valorarse a priori, ya que es un derecho que se ejerce en cada autoliquidación.
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