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The inquiry asks whether a projected transaction can qualify for the special tax regime for mergers, demergers, and asset contributions. The DGT rules that this is possible provided that commercial and tax requirements are met, and as long as the primary purpose is not tax evasion or obtaining a tax advantage.
Cuestión planteada Si a la operación proyectada le es de aplicación el régimen fiscal especial previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, así como el resto de beneficios concordantes regulados en cualesquiera otros tributos, por cumplir todos los requisitos previstos para ello, entre ellos contar con un motivo económico válido.
Para aplicar el régimen especial del capítulo VII del título VII de la LIS, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) 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 reducción de costes y la unificación de la gestión de actividades se consideran motivos económicamente válidos.
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