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A holding company has enquired whether its projected transaction can qualify for the special merger regime. The DGT indicates that to do so, it must meet both commercial and tax requirements, and that the primary purpose of the transaction must not be to obtain a tax advantage.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, 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 simplificación de estructura y reducción de costes podrían ser válidos, aunque su calificación depende de los hechos.
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