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A holding company inquired whether a merger with its sole shareholder could apply for the IS special regime. The DGT states that if the operation complies with commercial rules and Article 76.1.a) of the LIS, and is driven by valid economic reasons, it may qualify for this regime.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir lo dispuesto en el artículo 76.1.a) de la LIS. Además, no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. En este caso, los motivos de simplificación estructural y eficiencia de gestión se consideran válidos.
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