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A company has requested clarification on whether a merger operation can apply the special regime of Corporate Income Tax. The DGT has ruled that this is possible provided the requirements of the Capital Companies Act and the Corporate Income Tax Act are met, and if the operation is driven by valid economic reasons rather than a purely tax-driven purpose.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal 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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No se aplicará el régimen 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. El hecho de que la entidad absorbente esté inactiva no invalida el régimen si la fusión beneficia a las actividades resultantes y no forma parte de un plan de liquidación.
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