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An association enquired whether a merger operation could qualify for the special regime under the Corporate Tax Act. The DGT ruled that the legal form of the acquiring entity does not preclude the regime, provided that merger requirements are met and valid economic reasons exist.
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.
El régimen especial de fusiones es aplicable a sujetos pasivos que no tengan forma de sociedad mercantil, siempre que produzcan resultados equivalentes a las operaciones de fusión. Para ello, la operación debe suponer la disolución de la transmitente sin liquidación y la transmisión de su patrimonio social sin alterar la participación de los asociados. Además, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como objetivo principal el fraude o la ventaja fiscal.
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