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A query was raised regarding whether a merger between two companies with identical shareholders and management can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that this is possible provided that commercial and tax requirements are met, and the primary purpose of the transaction is not fraud or tax advantage.
Cuestión planteada Si a la operación descrita se puede aplicar el régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 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 unificación de gestión y racionalización de recursos económicos pueden considerarse válidos según el artículo 89.2 de la LIS.
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