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The applicant asks whether a merger operation can apply the special regime under the Corporate Income Tax Act (LIS) and how it would affect eliminations within a tax group. The DGT indicates that the operation may qualify for the special regime if it meets commercial and tax requirements, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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. Además, debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. En caso de fusión bajo régimen general, las rentas se eliminarán siguiendo las Normas para la Formulación de Cuentas Anuales Consolidadas.
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