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A query was raised regarding whether two merger operations could apply the special tax regime and whether the stated economic reasons were valid. The DGT ruled that, provided they comply with the requirements of the Capital Companies Act and the Corporate Income Tax Act, and their primary purpose is not fraud or tax advantage, they may apply said regime.
Cuestión planteada Si a las dos operaciones de fusión planteadas les serían de aplicación el régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos expuestos se considerarían válidos para que las operaciones puedan acogerse al mencionado régimen fiscal especial.
Para aplicar el régimen especial de fusiones, las operaciones deben realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino que debe responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, los motivos alegados (simplificación administrativa, ahorro de costes, racionalización de gestión y mejora de estructura financiera) se consideran económicamente válidos.
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