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A holding company has enquired whether a merger operation can apply the special tax regime for corporate reorganisations. The DGT indicates that if the operation complies with commercial regulations and Article 76.1.a) of the Corporate Income Tax Act, and is carried out for valid economic reasons, it may qualify for said regime.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de Noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe cumplir los requisitos del artículo 76.1.a) de la LIS y la normativa mercantil de la Ley 3/2009. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación de estructura, centralización de gestión y reducción de costes pueden considerarse válidos.
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