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A query was raised regarding whether the merger of two companies held by the same shareholders can benefit from the special regime of Corporate Income Tax. The DGT indicates that if the requirements of the Structural Changes Act and Article 76.1.a) of the LIS are met, and valid economic reasons exist, the transaction may qualify for said regime.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal 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 operación debe cumplir lo dispuesto en la Ley 3/2009 y en el artículo 76.1.a) de la LIS. La existencia de motivos económicos válidos, como la simplificación de la estructura o la eficiencia en la gestión, permite el uso del régimen. El hecho de que la absorbida tenga bases imponibles negativas de escasa cuantía no invalida por sí solo la aplicación del régimen si no es la finalidad preponderante.
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