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A query was raised regarding whether a merger between family-owned companies can qualify for the special regime under the Corporate Income Tax Act (LIS) and if its economic motives are valid. The Directorate General of Taxes (DGT) ruled that, provided the merger meets commercial and LIS requirements, the regime may apply if the motives are not purely tax-driven.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir la LIS. El régimen no se aplica 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 operativa, ahorro de costes, economías de escala y reforzamiento del balance se consideran económicamente válidos según el artículo 89.2 de la LIS.
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