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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.
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.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Los motivos económicos de simplificación de estructura y ahorro de costes se consideran válidos según el artículo 89.2 de la LIS. La existencia de bases imponibles negativas en la entidad absorbida no invalida por sí misma la aplicación del régimen.
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