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A company enquired whether a merger followed by a total demerger could qualify for the special regime under the Corporate Income Tax Act (LIS) and if its underlying motives were valid. The Directorate General for Taxes (DGT) ruled that this is possible provided both commercial and tax requirements are satisfied, noting that the stated objectives of optimising management and separating business activities constitute valid economic reasons.
Cuestión planteada Si las operaciones planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de fusiones y escisiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. En una escisión total proporcional, no es necesario que los patrimonios segregados constituyan ramas de actividad. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas en la absorbente no invalida el régimen si la entidad es operativa.
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