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A taxpayer queried whether the merger of two entities 100% owned by a parent company could utilise the special Corporate Tax regime. The DGT ruled that this is possible provided the transaction meets commercial requirements and is carried out for valid economic reasons rather than purely for tax purposes.
Cuestión planteada Si la operación de fusión planteada puede acogerse al régimen fiscal especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
La operación de fusión podrá acogerse al régimen especial del TRLIS siempre que cumpla los requisitos de la legislación mercantil y no tenga como principal objetivo el fraude o la evasión fiscal. Los motivos de simplificación de estructura, racionalización de costes y mejora de eficiencia se consideran motivos económicos válidos según el artículo 96.2 del TRLIS. En caso de subrogación, la entidad absorbente mantiene el derecho a la deducción por doble imposición bajo las condiciones de la entidad absorbida.
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