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A holding company has requested clarification on whether the merger by absorption of one of its subsidiaries can qualify for the special merger regime and if valid economic reasons exist. The Directorate General for Taxes (DGT) indicates that if the commercial requirements and the provisions of Article 76.1 of the Corporate Income Tax Act are met, and the purpose is structural simplification, the transaction may qualify for said regime.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. La simplificación de la estructura societaria para reducir costes de gestión y administración puede considerarse un motivo económico válido según el artículo 89.2 de la LIS.
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