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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 operación se realiza en el ámbito mercantil según el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, podría aplicarse el régimen de neutralidad fiscal. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si se realiza con la mera finalidad de obtener una ventaja fiscal. La determinación de si existen motivos económicos válidos o una ventaja fiscal perseguida es una cuestión de hecho que debe analizarse caso por caso mediante un examen global de la operación.
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