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A query was raised regarding whether a merger between companies owned by the same married couple could qualify for the special Corporate Tax regime. The DGT indicates that, provided it complies with commercial regulations and Article 76.1.a) of the LIS, it may apply as long as its primary purpose is not fraud or tax advantage.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe cumplir la normativa mercantil de la Ley 3/2009 y lo dispuesto en el artículo 76.1.a) de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de simplificación, mejora de gestión, ahorro de costes y reorganización de actividades pueden considerarse válidos.
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