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A query was raised regarding whether the absorption of one company by another can qualify for the special merger regime. The DGT indicates that if the transaction meets the requirements of the Corporate Income Tax Act (LIS) and is driven by valid economic reasons, it may benefit from this regime.
Cuestión planteada
Para aplicar el régimen especial de fusiones, la operación debe cumplir los términos del artículo 76.1 de la LIS y no tener como principal objetivo el fraude o la evasión fiscal. El artículo 89.2 de la LIS excluye el régimen cuando la operación no se efectúa por motivos económicos válidos, como la reestructuración o racionalización de actividades, sino para obtener una ventaja fiscal. Los motivos de optimización de recursos, incremento de solvencia, unificación de administración y reducción de costes podrían considerarse económicamente válidos, aunque su validación final depende de los hechos y circunstancias de la operación.
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