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A query was raised regarding whether projected merger operations could qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that, provided they meet commercial requirements and comply with Article 76.1 of the LIS, they may apply as long as their primary objective is not fraud or tax advantage.
Cuestión planteada
Para aplicar el régimen especial de fusiones, las operaciones deben cumplir lo dispuesto en la Ley 3/2009 y el artículo 76.1 de la LIS. No se aplicará dicho régimen si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de racionalización de estructura, simplificación de patrimonio y eficiencia de flujos financieros podrían considerarse económicamente válidos, aunque su calificación depende de los hechos y circunstancias de cada caso.
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