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A multinational inquires whether a merger between two wholly-owned subsidiaries can apply the special tax neutrality regime. The DGT states that such a transaction may qualify if it meets commercial and Income Tax requirements, provided its main objective is not tax fraud or evasion.
Cuestión planteada 1º) Si la operación descrita podría 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.
Si la fusión se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, puede acogerse al régimen de neutralidad fiscal. La aplicación del régimen implica que no se integrarán rentas en la transmitente y se mantendrán los valores y antigüedad en la adquirente. No obstante, el artículo 89.2 de la LIS impide el régimen si el objetivo principal es el fraude o la evasión fiscal. La Administración determinará, mediante un examen global de la operación, si existen motivos económicos válidos o si se busca una ventaja fiscal indebida.
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