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The DGT asks whether two successive mergers of family businesses may apply to the special tax neutrality regime of the Corporate Income Tax. The DGT states that such mergers could qualify if they meet commercial and LIS requirements, provided the main objective is not fraud or tax evasion.
Cuestión planteada - Si las operaciones descritas articuladas como fusiones por absorción, pueden acogerse al régimen fiscal especial del Título VII, Capítulo VII, de la Ley del Impuesto de Sociedades 27/2014, de 27 de noviembre.
Las operaciones de fusión pueden acogerse al régimen de neutralidad fiscal de la LIS si cumplen los requisitos del artículo 76.1 y no tienen como objetivo principal el fraude o la evasión fiscal. El hecho de que una entidad sea inactiva no invalida la aplicación del régimen si la fusión refuerza la situación financiera de las actividades resultantes y no es parte de un plan de liquidación. Respecto al Impuesto sobre el Patrimonio, se cumplen los requisitos de actividad económica, participación mínima y funciones de dirección para la exención. La exención solo alcanzará a la parte del valor de las participaciones que corresponda a la proporción de activos necesarios para la actividad empresarial.
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