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A consulting entity has enquired whether a merger by absorption of a company it owns can apply the special Corporate Tax regime. The DGT has ruled that this is possible provided the transaction meets commercial requirements and is driven by valid economic reasons, rather than solely tax advantages.
Cuestión planteada Si la citada operación de fusión especial podría acogerse al régimen tributario especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La fusión por absorción de una sociedad íntegramente participada puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1. Para ello, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, los motivos de estrategia comercial y operativa alegados se consideran económicamente válidos según el artículo 89.2 de la LIS.
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