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A query was raised regarding whether a merger between two Spanish entities could qualify for the special tax regime. The DGT indicates that the operation must comply with the requirements of the Companies Act and the Corporate Income Tax Act, and must not have fraud or tax advantage as its primary purpose.
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 aplicar el régimen especial, la fusión debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de centralización, eficiencia y simplificación descritos podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias reales de la operación.
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