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The DGT asks whether a merger between two companies may apply the special regime of the Corporate Income Tax. It states that such a merger must comply with the requirements of Article 83.1 of the Tax Law and must not have the primary objective of obtaining a fiscal advantage.
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 la operación descrita. En particular, si la operación de fusión de las sociedades SA y SB tendría 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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. Además, según el artículo 96.2 del TRLIS, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. Los motivos de simplificación estructural, sinergias económicas y optimización de recursos pueden considerarse económicamente válidos.
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