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The taxpayer asks whether a merger between two companies within their group can apply the special Corporate Income Tax regime. The DGT indicates that this is possible provided the transaction meets commercial and tax requirements, and is aimed at economic restructuring rather than mere tax advantage.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2019, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la operación debe realizarse al amparo de la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Los motivos alegados (ahorro de costes, unificación de estructuras y racionalización) podrían ser económicamente válidos según el artículo 89.2 de la LIS, siempre que no sea para evitar impuestos. La existencia de bases imponibles negativas no impide el régimen, pero la compensación estará sujeta a los límites de los artículos 84 y la DT 16ª.7 de la LIS.
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