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A query was raised regarding whether a merger by absorption and a contribution of a business line can qualify for the special Corporate Income Tax regime and if valid economic reasons exist. The DGT indicates this is possible provided the requirements of the Corporate Income Tax Act are met and a distinct business organisation and genuine economic motives are demonstrated.
Cuestión planteada Si las operaciones de fusión y de aportación de rama de actividad descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para la fusión, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. En la aportación de rama de actividad, el patrimonio debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Se requiere que la actividad exista previamente en la transmitente con una organización empresarial diferenciada. Los motivos económicos para evitar el fraude fiscal deben ser reales y no meramente para obtener una ventaja fiscal.
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