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A company seeking advice proposes absorbing its wholly-owned subsidiary to improve operational efficiency. The DGT rules that the transaction may qualify for tax neutrality provided it meets the requirements of the Corporate Income Tax Act (LIS) and its primary objective is not tax fraud or evasion.
Cuestión planteada Si a la operación de fusión proyectada le resulta aplicable el régimen fiscal especial previsto en la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades por realizarse por motivos económicos válidos.
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 76.1.c) de la LIS, puede acogerse al régimen de neutralidad fiscal. Esto permite mantener los valores y la antigüedad de los elementos patrimoniales de la entidad absorbida. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si se busca una ventaja fiscal espuria. La existencia de bases imponibles negativas no invalida por sí misma el régimen, siempre que la operación no tenga como finalidad preponderante el aprovechamiento de dichos créditos.
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