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A banking entity asked whether a cross-border merger could apply to the special IS regime and if its economic grounds were sufficient. The DGT responds that if the transaction meets commercial requirements and has valid economic purposes, it may qualify for such regime.
Cuestión planteada 1. Si la operación de fusión transfronteriza planteada podría incardinarse en el régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades y si la motivación económica es suficiente a efectos de su artículo 96.2.
Si la fusión cumple los requisitos de la legislación mercantil, podrá acogerse al régimen especial del TRLIS. Para evitar la aplicación del artículo 96.2, la operación debe realizarse por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal. En el caso planteado, los motivos de simplificación estructural y eficiencia operativa se consideran económicamente válidos.
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