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V1787-16 22 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen especial de fusiones

A merger could qualify for special regime if it meets commercial requirements and has valid economic grounds

The consultant asks whether a share management operation can apply for the merger special regime. The DGT states that such an operation must comply with commercial law and LIS requirements, provided it does not have fraud or tax advantage as its primary objective.

The question raised

Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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