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A family-owned company has enquired whether its merger operation qualifies for the special regime under the Corporate Income Tax Act (LIS) and if its underlying reasons are valid. The Directorate General for Taxes (DGT) indicates that if the merger meets both commercial and LIS requirements, it may apply said regime provided the economic motives are valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Si la fusión se realiza bajo la Ley 3/2009 y cumple la LIS, puede acogerse al régimen especial del capítulo VII del título VII de la LIS. Los motivos alegados de evitar duplicidad en la gestión, ahorro de costes y toma de decisiones más ágil se consideran económicamente válidos según el artículo 89.2 de la LIS. No obstante, la aplicación del régimen queda supeditada a que la operación no tenga como principal objetivo el fraude o la evasión fiscal.
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