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A query was raised regarding whether a merger operation can benefit from the special tax regime under the Corporate Tax Act. The Directorate General for Taxes (DGT) indicates that if the operation meets commercial requirements and is driven by valid economic motives, said regime may apply.
Question posed: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
To apply the special merger regime, the transaction must be carried out within a commercial scope pursuant to Law 3/2009 and comply with Article 76.1 of the LIS. Furthermore, it must not have fraud or tax evasion as its primary objective, requiring valid economic reasons such as the restructuring or rationalization of activities. In this case, the centralization of management, cost reduction, and debt consolidation are considered valid economic reasons.
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