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An electromedicine company has enquired whether a merger by absorption followed by a total demerger can qualify for the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements of the Structural Changes Act are met and the transaction is driven by valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para que una fusión o escisión se acoja al régimen especial del TRLIS, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 83. En una escisión total donde la atribución de valores a los socios sea proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos más allá de la ventaja fiscal.
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