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A query was raised regarding whether a merger by absorption of company B by company A, both under tax consolidation, meets the requirements of the special merger regime. The DGT indicates that if the operation complies with commercial regulations and Article 76.1.a) of the LIS, and serves valid economic purposes, said regime may apply.
Cuestión planteada Si la operación de fusión descrita cumple los requisitos para acogerse al régimen especial establecido en el capítulo VII del título VII, artículos 76 a 89, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (artículos 76.1 y 89.2).
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, la intención de concentrar la actividad para reducir costes y aumentar la competitividad puede considerarse un motivo válido según el artículo 89.2 de la LIS.
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