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A query was raised regarding whether a merger by absorption of a wholly-owned subsidiary can benefit from the special tax regime and if the stated grounds are valid. The Directorate General for Taxes (DGT) ruled that this is possible provided the requirements of the Corporate Income Tax Act and the Structural Changes Act are met, and that the cited reasons of efficiency and rationalisation constitute valid economic grounds.
Cuestión planteada Si la operación de fusión planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple los requisitos de la LIS. El régimen no se aplica si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización. Los motivos de simplificación de estructura, eliminación de duplicidades, aprovechamiento de sinergias y fortalecimiento patrimonial se consideran económicamente válidos según el artículo 89.2 de la LIS.
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