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A query was raised regarding whether a merger by absorption between two entities can apply the special merger regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that to qualify, the merger must meet the commercial requirements of Law 3/2009, the requirements of Article 76.1 of the LIS, and must not have tax fraud or evasion as its primary purpose.
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 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 lo dispuesto en el artículo 76.1 de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación de gestión y optimización de recursos físicos podrían considerarse económicamente válidos, aunque su calificación final depende de los hechos y circunstancias de cada caso.
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