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The DGT asks whether a merger between several companies may apply for the special regime under Corporate Tax Law. It states that such a merger could qualify if it complies with commercial law and Article 83.1 of the TRLIS, and is carried out for valid economic reasons, not fraud or tax evasion.
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, si la operación de fusión de las sociedades S1, S4 y S61 tendrá la consideración de fusión a efectos del artículo 83.1 del texto refundido de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe cumplir lo dispuesto en el artículo 83.1 del TRLIS y realizarse en el ámbito mercantil según la Ley 3/2009. Además, según el artículo 96.2 del TRLIS, 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. Los motivos de eficiencia de gestión, sinergias económicas y simplificación societaria descritos pueden considerarse económicamente válidos.
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