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A query was raised regarding whether a merger by absorption between two entities with identical shareholder structures can apply the special Corporate Income Tax (CIT) regime and if valid economic reasons exist. The Directorate General for Taxes (DGT) ruled that the operation may qualify for this regime if carried out under the Structural Changes Law and complies with Article 76.1 of the CIT Act, provided its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si la operación descrita puede 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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del 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. La existencia de pérdidas acumuladas en la absorbente será un factor a considerar al analizar la validez de los motivos económicos.
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