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A company has enquired whether a merger by absorption of a subsidiary, followed by a subsequent total demerger of the resulting entity, can qualify for the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the requirements of commercial law are satisfied and the transaction is supported by valid economic reasons.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La fusión de una sociedad íntegramente participada podrá acogerse al régimen especial si cumple los requisitos del artículo 83.1 del TRLIS y la normativa mercantil. En la escisión total, si los socios reciben participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades.
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