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An entity inquired whether a total demerger followed by a subsequent merger could qualify for the special Corporate Tax regime. The DGT ruled that this is possible provided the requirements of the Corporate Tax Act and the Structural Changes Act are met, and valid economic reasons exist.
Cuestión planteada Si las operaciones descritas de escisión total y fusión posterior 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.
La escisión total puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.2.1ºa) de la LIS, sin necesidad de que los patrimonios sean ramas de actividad si la atribución es proporcional. La fusión posterior podrá aplicar el régimen especial si cumple el artículo 76.1.a) de la LIS y los requisitos mercantiles. Para evitar la aplicación del artículo 89.2 de la LIS, la operación debe tener motivos económicos válidos y no tener como principal objetivo la ventaja fiscal.
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