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An entity enquired whether the merger of its subsidiary, of which it owns 100% of the capital, could apply the special tax regime for mergers. The DGT indicates that to do so, it must meet both commercial and tax requirements, and that the primary purpose of the operation must not be tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial 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. 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 racionalización de gestión y eficiencia operativa podrían considerarse válidos, aunque su calificación depende de los hechos reales de la operación.
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