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A consulting entity has inquired whether two projected merger operations may apply the special regime for Corporate Income Tax. The DGT indicates that to qualify, they must meet the requirements of Law 3/2009 and Article 76.1 of the LIS, and must not have a primary purpose of obtaining tax advantages.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el 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, las operaciones deben realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir 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. El hecho de que las absorbidas tengan bases imponibles negativas no invalida el régimen, siempre que se mantengan las actividades y no sea la finalidad preponderante aprovechar dichas bases.
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