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A query was raised regarding whether a merger by absorption between two companies with identical shareholders can apply the special tax regime. The DGT indicates that this is possible provided it is carried out under the Structural Changes Act and is supported by valid economic reasons.
Cuestión planteada Si la operación descrita puede 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 operación puede acogerse al régimen especial del TRLIS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 83.1 del TRLIS. Para evitar la aplicación del artículo 96.2, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como fin principal la ventaja fiscal. Los motivos de simplificación de estructura y reducción de costes alegados pueden considerarse válidos.
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