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A query was raised regarding whether a merger of a wholly-owned subsidiary can apply the special Corporate Tax regime. The DGT ruled that this is possible provided it complies with commercial regulations and its primary purpose is not fraud or tax advantage.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de fusiones, la operación debe cumplir los requisitos de fusión por absorción de la legislación mercantil. Además, debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con la mera finalidad de obtener una ventaja fiscal. En este caso, los motivos de generar confianza y simplificar la estructura se consideran económicamente válidos.
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