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A taxpayer queried whether a merger operation could qualify for the special Corporate Tax regime and if its underlying motives were considered economic. The Directorate General of Taxes (DGT) stated that the operation must satisfy both commercial and tax requirements, noting that the stated motives may be valid provided that the predominant purpose is not the exploitation of tax loss carryforwards.
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, y si se considerarían como motivos económicos válidos en el sentido del artículo 89 de dicha Ley los señalados.
Para aplicar el régimen especial de fusiones, la operación debe cumplir con la Ley de modificaciones estructurales y 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 reducción de costes, simplificación de obligaciones y relevo generacional podrían considerarse válidos, siempre que la finalidad preponderante no sea el aprovechamiento de bases imponibles negativas o deducciones.
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