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The query asks whether a fusion by absorption of a fully owned company can benefit from the special corporate tax regime. The DGT responds that it is possible if the operation meets LIS requirements and is carried out for valid economic reasons, not for tax advantages.
Cuestión planteada Si a la fusión por absorción planteada le es de aplicación el régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la operación se realiza en el ámbito mercantil según la Ley 3/2009 y tiene consideración de fusión según el artículo 76.1.c) de la LIS, podrá acogerse al régimen especial. No obstante, según el artículo 89.2 de la LIS, no se aplicará este régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. En el caso concreto, los objetivos de eficiencia, racionalización y centralización de actividades se reputan como económicamente válidos.
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