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An entity requested clarification on whether a merger and a partial demerger of a European Company could qualify for the special tax regime under the Corporate Income Tax Act (LIS) and if the underlying reasons were valid. The Directorate General for Taxes (DGT) indicates that, provided the commercial and tax requirements regarding the line of business are met, they could qualify for the regime, considering the economic reasons cited for the merger and demerger of entity D to be valid.
Cuestión planteada Si las operaciones planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para que la fusión y la escisión parcial se acojan al régimen especial, deben cumplir los requisitos de la LIS y la normativa mercantil. La escisión requiere que el patrimonio segregado constituya una unidad económica autónoma (rama de actividad) tanto en la transmitente como en la adquirente. Los motivos económicos deben ser válidos para evitar que la operación tenga como fin principal la ventaja fiscal. En este caso, los motivos de reestructuración y simplificación se consideran válidos para la fusión y la escisión de la entidad D, aunque no se puede determinar la validez para la entidad B por falta de datos.
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