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A company has requested clarification on whether a merger by absorption of another group company can qualify for the special Corporate Income Tax regime and if the stated reasons are valid. The Directorate General for Taxes (DGT) ruled that the transaction may qualify if it meets commercial requirements and the criteria set out in Article 76.1 of the Corporate Income Tax Act, noting that the presented reasons for rationalisation and simplification are considered valid.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones, la operación debe 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. Los motivos de eliminar gestiones administrativas, racionalizar la estructura organizativa, unificar la titularidad de activos y simplificar cargas del grupo pueden considerarse válidos según el artículo 89.2 de la LIS.
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