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The DGT states that if the merger satisfies commercial and fiscal requirements, the fiscal neutrality regime may apply, provided the main objective is not tax fraud or evasion.
Question posed a) Whether it is considered that the economic grounds underpinning the proposed commercial transaction are valid pursuant to the provisions of Article 89.2 of Law 27/2014 of November 27 on Corporate Income Tax.
La operación proyectada podría acogerse al régimen de neutralidad fiscal si se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS. 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 ausencia de motivos económicos válidos (como la reestructuración) puede constituir una presunción de fraude, pero no es un requisito indispensable si existe un objetivo empresarial razonable. La Administración debe realizar un examen global caso por caso para determinar el objetivo de la operación.
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