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A company has enquired whether its proposed merger by absorption can benefit from the special merger regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that the transaction must be carried out under the Structural Changes Act and comply with Article 76.1 of the LIS, ensuring that its primary purpose is not to obtain a tax advantage.
Cuestión planteada Si la operación de fusión por absorción descrita cumple todos los requisitos legales, incluido el motivo económico válido, y por ello pueda ser objeto de aplicación el régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea 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 realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, debe contar con motivos económicos válidos, como la reestructuración o racionalización de actividades, para evitar que el objetivo principal sea el fraude o la evasión fiscal según el artículo 89.2 de la LIS. Los motivos de simplificación de gestión y optimización de recursos podrían considerarse válidos, aunque su aplicación depende de la valoración de los hechos.
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