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A holding company queries whether its merger activities may apply the special tax regime. The DGT responds that eligibility is possible if the LIS and Structural Modifications Law requirements are met and the merger has genuine economic motives rather than purely fiscal benefits.
Cuestión planteada Si las operaciones descritas se podrían acoger 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.
Para aplicar el régimen especial, la fusión debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de los artículos 76.1.a) y c) de la LIS. La existencia de bases imponibles negativas no impide el régimen si la operación busca reforzar la situación financiera de las actividades y no tiene como finalidad preponderante el aprovechamiento de dichas bases. Los motivos económicos deben ser válidos y no responder únicamente a la búsqueda de una ventaja fiscal.
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