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A company has consulted whether a merger by absorption intended to integrate real estate leasing activities can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) responds that restructuring and rationalisation motives constitute valid economic reasons and allow for the special regime, provided they are not intended for tax fraud or evasion.
Cuestión planteada 1. Si la operación de fusión por absorción proyectada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades y si el motivo económico que subyace en la operación puede considerarse económicamente válido.
La operación puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1.a) de la LIS. Los motivos de reestructuración y reducción de costes administrativos se consideran económicamente válidos bajo el artículo 89.2 de la LIS. La existencia de bases imponibles negativas no invalida el régimen si la finalidad no es el aprovechamiento de dichas bases. Las bases imponibles negativas de la absorbida se transmitirán a la absorbente según los requisitos de los artículos 84 de la LIS y la DT 16ª.
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