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A holding company has enquired whether its proposed merger by absorption with another entity can benefit from the special Corporate Tax regime. The DGT indicates that to qualify, the transaction must meet the requirements of Law 3/2009 and Article 76.1 of the Corporate Tax Act (LIS), and its primary purpose must not be to obtain a 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 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 carece de motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de racionalización administrativa, unificación de sistemas y consolidación de representación en consejos podrían considerarse válidos, aunque su calificación depende de los hechos.
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