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A query was raised regarding whether a series of total division and reverse merger operations could apply the special tax regime under the TRLIS. The DGT ruled that, if carried out in accordance with commercial regulations and meeting TRLIS requirements, they may qualify for said regime, provided their primary purpose is not tax advantage.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Las operaciones de escisión total y fusión pueden acogerse al régimen especial del TRLIS si se realizan en el ámbito mercantil según la Ley 3/2009 y cumplen los requisitos de los artículos 83.1 y 83.2. En las escisiones, si la atribución de valores a los socios es proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Para las fusiones, el régimen es aplicable independientemente de si los valores atribuidos proceden de una ampliación de capital o de acciones propias. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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