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A query was raised regarding whether a merger between entities within an insurance group can qualify for the special regime for European Companies. The Directorate-General for Tax (DGT) ruled that this is possible provided the operation meets commercial and tax requirements, and is carried out for valid economic reasons rather than purely for tax purposes.
Question posed: Whether the operation described meets the necessary requirements for the application of the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Para aplicar el régimen especial del Capítulo VII del Título VII de la LIS, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Es imprescindible que la operación no tenga como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, los motivos de eficiencia y simplificación estructural expuestos se consideran económicamente válidos. La existencia de bases imponibles negativas en la sucursal española no impide la aplicación del régimen, siempre que se respeten los límites de compensación del artículo 84 de la LIS.
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