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A query was raised regarding whether a merger by absorption can apply the special Corporate Tax regime and if the underlying motives are valid. The DGT indicates that if the transaction meets commercial requirements and those set out in Article 76.1 of the Corporate Tax Act, and is carried out for economic rather than purely tax-driven reasons, it may qualify for said regime.
Cuestión planteada Si la fusión por absorción podría quedar sometida al régimen especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (en adelante, LIS) y si los motivos expuestos pueden considerarse válidos a efectos del cumplimiento de lo previsto en el artículo 89 LIS.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el art. 76.1.a) 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 simplificación, mejora de gestión y reducción de costes expuestos podrían considerarse válidos, aunque su validación final depende de los hechos.
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