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A query was raised regarding whether a merger operation intended to concentrate assets and optimise resources within a single entity constitutes a valid economic reason. The DGT ruled that the objectives of simplification, rationalisation, and management efficiency can be considered valid economic reasons.
Cuestión planteada Si la operación de reestructuración puede considerarse que responde a un motivo económico válido, a los efectos de la aplicación del Régimen especial de fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea previsto en el Capítulo VII de Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de fusiones, la operación debe realizarse por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal. La simplificación de la estructura empresarial, la concentración de patrimonio, la optimización de recursos y la mejora de la eficacia en la gestión pueden considerarse motivos económicamente válidos según el artículo 89.2 de la LIS. No obstante, la aplicación de este criterio queda sujeta a la comprobación de la totalidad de las circunstancias de la operación.
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