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A query was raised regarding whether a merger by absorption followed by a total demerger can qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) ruled that this is possible provided that commercial and tax requirements are met, and the transaction is driven by valid economic motives beyond mere tax advantages.
Cuestión planteada Si las operaciones descritas podrían 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 que la fusión y la escisión se acojan al régimen especial, deben realizarse en el ámbito mercantil y cumplir el artículo 76.1 y 76.2 de la LIS. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. El hecho de que existan bases imponibles negativas no invalida el régimen si su aprovechamiento no es la finalidad preponderante. Las bases imponibles podrán compensarse según los límites de los artículos 84 y la disposición transitoria décimosexta de la LIS.
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