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A company has requested a ruling on whether the merger of its shares can benefit from the special tax regime under the Corporate Income Tax Act. The DGT indicates that for this to apply, the transaction must meet both commercial and tax requirements, and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal 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 de fusiones, la operación debe realizarse bajo 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 carece de motivos económicos válidos como la reestructuración de actividades. Los motivos alegados para simplificar la estructura o reducir costes podrían ser válidos si se comprueba que no forman parte de un plan de liquidación y se refuerza la situación financiera de las actividades resultantes.
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