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The consulting entities enquire whether a merger by absorption of a subsidiary by its parent company can apply the special Corporate Tax regime and if valid economic reasons exist. The DGT indicates that the transaction may qualify for said regime if carried out under the Structural Changes Act and complies with Art. 76.1 of the LIS, provided its primary purpose is not tax advantage.
Cuestión planteada Si la operación descrita podría 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 aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 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. La existencia de deducciones o bases imponibles negativas pendientes no invalida el régimen si la finalidad no es el aprovechamiento de estas y se mantiene la actividad económica.
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