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A company inquired whether a merger intended to simplify its group structure could qualify for the special tax regime. The DGT ruled that this is possible provided the transaction meets both commercial and tax requirements, and is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para acogerse al régimen especial de fusión, la operación debe cumplir lo dispuesto en la Ley de modificaciones estructurales y en el artículo 83.1 del TRLIS. El artículo 96.2 del TRLIS impide la aplicación del régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y se refuerza la situación financiera de las entidades resultantes.
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