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A company asks whether transferring its assets to an entity holding its entire capital may qualify for the special merger regime and whether valid economic grounds exist. The DGT states that eligibility depends on compliance with commercial law and LIS requirements, and that alleged economic motives may be valid if it is proven they do not solely aim at 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, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Los socios residentes en España no integrarán en su base imponible las rentas por la atribución de valores, valorándose estos por el valor fiscal de los entregados. El régimen no se aplicará 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 separación de riesgos, concentración de propiedades y disminución de costes podrían considerarse válidos, aunque su calificación depende de los hechos.
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