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A query was raised regarding whether a cross-border merger, in which a Dutch company absorbs two Spanish companies, qualifies for the special Corporate Tax regime. The Directorate-General for Taxes (DGT) determines that the stated reasons are economically valid and that the operation could meet the requirements for said regime.
Cuestión planteada Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS y si los motivos descritos resultan motivos económicamente válidos a los efectos de lo previsto en el artículo 89.2 de la LIS. Asimismo, confirmación de que las rentas de las sociedades absorbidas no se integrarán en sus respectivas bases imponibles, y que los socios de X no integrarán renta alguna en el Impuesto sobre la Renta de las Personas Físicas con ocasión del canje de valores de X por las acciones de H.
La operación puede acogerse al régimen especial de la LIS si se realiza bajo la Ley 3/2009 y cumple sus requisitos. Los motivos de reducción de costes, gestión conjunta, diversificación de riesgos y mejora de financiación se consideran económicamente válidos según el artículo 89.2 de la LIS. Las rentas de las absorbidas no se integrarán en su base imponible si los activos quedan afectados a un establecimiento permanente en España. Los socios no integrarán renta en el IRPF por el canje de valores si cumplen los requisitos del artículo 81.1 de la LIS.
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