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The applicant asks whether a merger of wholly-owned subsidiaries meets the requirements for the special Corporate Income Tax regime. The DGT indicates that if commercial regulations and Article 76.1 of the LIS are complied with, the regime may apply, provided its primary purpose is not tax advantage.
Cuestión planteada Si la operación de fusión descrita en los términos planteados, como una fusión especial asimilada a la absorción de sociedades íntegramente participadas en los términos de la normativa mercantil, cumple los requisitos exigidos por los artículos 76 a 89 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y, en especial, si los motivos expuestos se consideran adecuados para acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la citada Ley.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los términos del artículo 76.1 de la LIS. No se aplicará el régimen 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 gestión y unificación de actividad podrían considerarse válidos, aunque su calificación final depende de la realidad de los hechos.
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