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A consulting company inquired whether a merger by absorption of a wholly-owned entity could apply the special tax regime. The DGT ruled that this is possible provided the transaction meets commercial requirements and is driven by valid economic reasons beyond mere tax advantages.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS si cumple los requisitos de fusión en términos de la legislación mercantil. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación de estructura, mejora de gestión y reducción de costes pueden considerarse económicamente válidos. La existencia de bases imponibles negativas no invalida el régimen si no es la finalidad preponderante de la operación.
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