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A query was raised regarding whether a merger by absorption, where the absorbing company is the sole shareholder of the absorbed company, can apply the special regime. The DGT indicates that if the operation complies with the Structural Changes Act and Article 76.1 of the LIS, said regime could apply provided its primary objective is not tax advantage.
Cuestión planteada Si a la operación de fusión descrita le es de aplicación el régimen fiscal especial regulado en el artículo 76 del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la fusión se acoja al régimen especial, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 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. La Administración determinará si la operación responde a una finalidad económica o a la mera búsqueda de una ventaja fiscal mediante la comprobación de los hechos.
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