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A query was raised regarding whether a merger by absorption between two entities meets the requirements for the special merger tax regime and if its motives are economic. The Directorate General of Taxes (DGT) indicates that if commercial regulations and Article 76.1 of the Corporate Income Tax Act are met, and the motives involve the rationalisation of activities, the operation may qualify for said regime.
Cuestión planteada Si a la operación expuesta cumple todos los requisitos previstos para acogerse a la figura impositiva del canje de valores prevista en los artículos 76.5 y 80 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y si los motivos económicos por los que se pretende realizar la operación planteada son motivos económicos válidos y la operación puede acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el 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 alegados para mejorar la gestión y reducir costes se consideran económicamente válidos. La existencia de bases imponibles negativas en la absorbente no invalida por sí misma el régimen si las entidades son operativas.
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