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A company asked whether a planned merger could qualify for the special corporate tax regime based on structural rationalisation. The DGT confirms that if the operation meets commercial and fiscal requirements, the stated motives to simplify structure and reduce costs are economically valid.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para aplicar el régimen especial de fusiones, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Si la fusión se realiza bajo la Ley de modificaciones estructurales y cumple el TRLIS, puede acogerse al régimen especial. Los motivos de reducción de costes administrativos, mejora de la gestión y simplificación de la estructura societaria se consideran económicamente válidos. La existencia de bases imponibles negativas no invalida por sí misma la aplicación del régimen si no es la finalidad preponderante.
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