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A query was raised regarding whether a merger by absorption can qualify for the European Company special regime. The DGT indicates that for this to apply, the operation must comply with the Structural Changes Act and Article 76.1 of the Corporate Income Tax Act, and must not have fraud or tax advantage as its primary purpose.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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 de la LIS. Asimismo, según el artículo 89.2 de la LIS, no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos alegados por la consultante podrían ser válidos, pero su calificación depende de los hechos y circunstancias reales de la operación.
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