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The DGT confirms that contributions of business activities and mergers between companies may qualify for the special regime under corporate tax if the economic unity requirement is met and the operation is based on valid economic reasons rather than just tax advantages.
Cuestión planteada 1. Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a las operaciones descritas. En particular:
Para la aportación de ramas de actividad, el patrimonio debe constituir una unidad económica autónoma que permita desarrollar una explotación económica en la sociedad adquirente. En el caso de fusiones, la operación debe realizarse conforme a la normativa mercantil y cumplir el artículo 83.1 del TRLIS. El régimen especial no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades.
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