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A consulting firm has enquired whether a merger operation can benefit from the special tax regime for Corporate Tax. The DGT indicates that, if carried out under the Structural Changes Act and complying with Article 76.1.a) of the Corporate Tax Act, it could apply provided there are valid economic reasons and the Administration is notified.
Cuestión planteada 1º) Si la operación descrita puede 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, y en su caso, cuáles serían las consecuencias fiscales derivadas de su aplicación.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Los socios residentes en España no integrarán en su base imponible las rentas por la atribución de valores, valorándose estos por el valor fiscal de los entregados. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos. La entidad adquirente debe comunicar la operación a la Administración Tributaria.
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