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A query was raised regarding whether a merger by absorption between two companies can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that to qualify, the operation must meet commercial and tax requirements and must not have tax fraud or evasion as its primary objective.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley 3/2009 y 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 no existen motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de optimización de recursos y disminución de costes podrían considerarse económicamente válidos, aunque su calificación depende de los hechos y circunstancias de cada caso.
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