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A query was raised regarding whether a merger operation can apply the special tax regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that if the merger is carried out under the Structural Changes Law and complies with Article 76.1.a), it may be applied provided its 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, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Además, debe tener motivos económicos válidos, como la racionalización de actividades, y no tener como objetivo principal la ventaja fiscal. La existencia de bases imponibles negativas de escasa cuantía en las absorbidas no impide por sí sola la aplicación del régimen si la operación beneficia a la actividad de las sociedades.
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