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A consulting company proposes an absorption merger of its subsidiary to centralise operations and reduce costs. The DGT determines that the transaction may qualify for the special regime of fiscal neutrality and that there will be no income integration due to the cancellation of the shareholding.
Cuestión planteada 1. Si los motivos expuestos pueden considerarse económicamente válidos para que la citada operación de fusión pueda acogerse al régimen tributario especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la fusión se realiza en el ámbito mercantil y cumple los requisitos del artículo 76.1 de la LIS, podrá acogerse al régimen de neutralidad fiscal. Al ser una fusión impropia con participación del 100%, no se integrará renta en la absorbente por la anulación de la participación según el artículo 82.1 de la LIS. La ausencia de motivos económicos válidos puede presumir fraude, pero la existencia de objetivos empresariales legítimos permite la aplicación del régimen. En el ITPAJD, la operación no estará sujeta ni gravada si se califica como reestructuración.
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