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The consultant asks whether a Spanish entity's merger with a French entity can apply the special regime under the LIS. The DGT states that it must comply with commercial law and Article 76.1.a) of the LIS, and must not have fraud or tax advantage as its primary objective.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos económicos podrían ser válidos si buscan la reestructuración o racionalización de actividades, y la existencia de bases imponibles negativas no invalida el régimen si no es la finalidad preponderante de la operación.
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