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A company enquired whether a restructuring through total mergers and demergers could qualify for the special tax regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that this is possible provided commercial requirements are met and the motives are economic (rationalisation, synergies) rather than purely tax-driven.
Cuestión planteada 1. Si las operaciones de fusión por la que C absorberá a 17 entidades, y de escisión total, pueden aplicar el régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Si los motivos alegados se consideran válidos a los efectos de la aplicación del régimen fiscal especial.
Las operaciones de fusión y escisión total pueden aplicar el régimen especial de la LIS si se realizan en el ámbito mercantil y responden a motivos económicos válidos como la optimización de la gestión o la reducción de costes. La entrada de inversores minoritarios en una de las entidades resultantes no desvirtúa la validez de la reestructuración ni los motivos económicos. Los activos se valoran por su valor fiscal y las bases imponibles negativas se transmiten según los límites de la ley.
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