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The taxpayer asks whether an asset integration operation within a family group can apply the special merger regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that this requires compliance with both commercial regulations and LIS requirements, provided the primary purpose is not tax evasion or obtaining an unfair tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Los motivos económicos planteados, como la racionalización de actividades, la reducción de costes y el relevo generacional, pueden considerarse válidos bajo el artículo 89.2 de la LIS. No obstante, el régimen no se aplicará si el objetivo principal es la evasión fiscal o la obtención de una ventaja fiscal sin motivos económicos.
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