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The DGT confirms that a merger under structural reform law, aimed at business reorganisation or rationalisation, may apply the special tax regime.
Cuestión planteada Si la operación descrita cumple los requisitos legales para acogerse al régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, con efectos en el Impuesto sobre Sociedades, en el Impuesto sobre la Renta de la Personas Físicas y en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Para acogerse al régimen especial de IS, la operación debe ser una fusión según el artículo 76.1.a) de la LIS y realizarse en el ámbito mercantil bajo la Ley 3/2009. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. En el caso planteado, la optimización de recursos y la reducción de costes de gestión se consideran motivos económicos válidos. Respecto al ITP y AJD, las operaciones de reestructuración no están sujetas y cuentan con exención en las modalidades de transmisiones onerosas y actos jurídicos documentados.
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