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A variable capital investment company has enquired whether its merger with an investment fund can qualify for the special merger regime and if its motives constitute valid economic reasons. The DGT has ruled that this is possible provided the requirements of the Corporate Income Tax Act are met and the stated motives do not have tax advantage as their primary purpose.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
La operación puede acogerse al régimen especial de la LIS si se realiza bajo el ámbito mercantil de la Ley de modificaciones estructurales y cumple el artículo 76.1. Los motivos de reducción de costes y mejora de garantías para los socios se consideran económicamente válidos. La existencia de bases imponibles negativas en la absorbente no invalida el régimen si la finalidad preponderante no es su aprovechamiento. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal.
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