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A query was raised regarding whether a corporate restructuring can qualify for the special tax regime for mergers and if its underlying motives are valid. The DGT ruled that, provided it complies with commercial regulations and Article 83.1 of the TRLIS, such a regime may apply as long as it does not seek tax fraud or evasion.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido 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 del capítulo VIII del título VII del TRLIS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 83.1 del TRLIS. Para evitar la aplicación del artículo 96.2, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos de la entidad, como la reducción de costes, la optimización de recursos y la mejora de la solvencia, se consideran económicamente válidos.
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