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A holding company has enquired whether its restructuring operation can qualify for the special tax regime for mergers. The DGT indicates that for this to occur, the operation must meet both commercial and tax requirements, and that the economic rationale must prevail over the mere pursuit of a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. En casos donde existan bases imponibles negativas que puedan compensarse tras la fusión, se debe determinar si la ventaja fiscal prevalece sustancialmente sobre la motivación económica.
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