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A Swiss and a Spanish company plan a absorption merger to enable the Spanish entity to operate in Switzerland via a branch. The DGT examines whether the transaction qualifies for the IS special regime and its implications for IRNR, ITP/AJD and VAT.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación podrá aplicar el régimen especial de fusión del capítulo VII del título VII de la LIS si cumple los requisitos mercantiles de la Ley 3/2009. No se aplicará dicho régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS. En el caso planteado, si no hay objetivo de evasión, se entenderá económicamente válida.
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