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A query was raised regarding whether a series of merger operations between entities within a family group could apply the special Corporate Tax regime. The DGT ruled that this is possible provided they meet the requirements of the Structural Changes Law and the Corporate Tax Act, as long as their primary purpose is not to obtain a tax advantage.
Cuestión planteada Si las operaciones de fusión planteadas podrían 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 aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. El hecho de que existan bases imponibles negativas no invalida por sí mismo el régimen, siempre que la operación no tenga como finalidad preponderante el aprovechamiento de dichos créditos fiscales.
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