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Three companies have consulted whether their merger can qualify for the special Corporate Tax regime and if valid economic grounds exist. The DGT states that applying the special regime requires that the operation's primary objective is not tax advantage, and that economic motives must prevail over the mere intention of offsetting tax losses.
Cuestión planteada 1) 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 acogerse al régimen especial de fusiones, la operación debe realizarse bajo la Ley de modificaciones estructurales y cumplir el artículo 76.1 de la LIS. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades. En el caso de sociedades con actividad casi inexistente, la presencia de bases imponibles negativas pendientes de compensar podría determinar que la fusión busca únicamente una ventaja fiscal, impidiendo el uso del régimen especial.
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