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A company has requested clarification on whether its merger by absorption can qualify for the special tax regime for European companies. The Directorate General for Taxes (DGT) has ruled that this is possible provided that commercial regulations and Article 83.1 of the Corporate Income Tax Law are met, and that the operation is not conducted for the purpose of tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial del capítulo VIII del título VII del TRLIS, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reestructuración y optimización de costes alegados pueden considerarse válidos, sujeto a comprobación administrativa.
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