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A query was raised regarding whether a merger between two Spanish entities can benefit from the special tax regime. The DGT indicates that to qualify, the operation must comply with commercial regulations and Article 76.1.c) of the Corporate Income Tax Act, and must not have the primary purpose of tax fraud or evasion.
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 bajo la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos. Los motivos de centralización, eficiencia y simplificación descritos podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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