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A query was raised regarding whether a merger transaction can qualify for the special regime under the Corporate Income Tax Act. The DGT ruled that this is possible provided that commercial and tax requirements are met, and as long as the primary purpose is not tax evasion or obtaining a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley de modificaciones estructurales y en el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de aligerar estructura, evitar duplicidades, buscar sinergias o robustecer la estructura financiera pueden considerarse válidos.
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