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A professional firm has enquired whether its project for a total demerger followed by a merger can qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible provided that all commercial and tax requirements are met and the stated economic reasons are valid.
Cuestión planteada Si las operaciones descritas de escisión total y fusión se podrían acoger 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 la escisión total, si se realiza según la Ley 3/2009 y los socios reciben participaciones de forma proporcional, se aplica el régimen especial sin necesidad de que los patrimonios sean ramas de actividad. Para la fusión, se requiere cumplimiento mercantil y del artículo 76.1.a) de la LIS. En ambos casos, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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