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A taxpayer has enquired whether the absorption of a holding company by an operating company can benefit from the special merger regime. The DGT indicates that, provided legal requirements are met and valid economic reasons exist, the transaction may be tax-neutral.
Cuestión planteada Si la operación descrita puede acogerse al régimen de neutralidad fiscal establecido en el capítulo VII del título VII, artículos 76 a 89, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, valorando si los motivos expuestos pueden considerarse válidos a los efectos del artículo 89.2.
Si la fusión se realiza mediante la absorción de la sociedad A por la sociedad B bajo la Ley 3/2009 y cumple el artículo 76.1.a) de la LIS, podría aplicarse el régimen especial. Para ello, la operación no debe tener como objetivo el fraude o la evasión, sino responder a motivos económicos válidos como la racionalización de actividades. Los motivos de simplificación de estructura, relevo generacional y mantenimiento de relaciones comerciales se consideran económicamente válidos según el artículo 89.2 de la LIS.
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