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A query was raised regarding whether a series of mergers followed by a total demerger could qualify for the special Corporate Tax regime and if valid economic reasons exist. The DGT indicates that, provided commercial and proportionality requirements are met, they could qualify for said regime, provided their primary purpose is not tax fraud or tax advantage.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para que una fusión o escisión se acoja al régimen especial, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. En la escisión, si se mantiene la proporcionalidad en la atribución de valores a los socios, no es necesario que los patrimonios constituyan ramas de actividad. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos. La existencia de bases imponibles negativas no impide la aplicación del régimen, sujeto a los límites de los artículos 84 y la disposición transitoria decimosexta de la LIS.
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