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A holding company has enquired whether its merger by absorption operations can benefit from the special Corporate Tax regime and if its underlying reasons are valid. The Directorate General of Taxes (DGT) indicates that this will depend on meeting commercial and tax requirements, and that the validity of the economic motives is a matter of fact.
Cuestión planteada 1. Si las operaciones descritas pueden 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 y si existen motivos económicos válidos.
Para la primera fusión, si se realiza en el ámbito mercantil y cumple el art. 76.1 de la LIS, podría acogerse al régimen especial. Para la segunda, si cumple el art. 76.1.c) de la LIS y los requisitos de la Ley 3/2009, también podría aplicarlo. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos, lo cual es una cuestión de hecho.
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