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A company has requested clarification on whether a merger by absorption involving three wholly-owned subsidiaries can qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided the operation meets the requirements of the Corporate Tax Act (LIS) and is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
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 fusión por absorción de una sociedad íntegramente participada se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1.c) de la LIS, puede acogerse al régimen especial. No obstante, según el artículo 89.2 de la LIS, este régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si la operación carece de motivos económicos válidos. Los motivos de racionalización de actividades, reducción de costes y optimización de recursos pueden reputarse como económicamente válidos.
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