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A company has enquired whether a merger by absorption involving several entities can benefit from the special tax neutrality regime. The DGT indicates that if the transaction complies with the Structural Changes Act and Article 76.1 of the Corporate Income Tax Act, it may be applicable provided its primary purpose is not tax evasion or obtaining a 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 los motivos económicos apuntados en la presente consulta son válidos y suficientes a efectos de entender cumplido el requisito subjetivo para la calificación de la fusión dentro del ámbito del mencionado régimen especial de neutralidad fiscal.
Para aplicar el régimen especial de las fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Además, no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la racionalización de actividades. Los motivos de simplificación organizativa, mejora de solvencia y reducción de costes administrativos podrían considerarse válidos, aunque su calificación final depende de los hechos y circunstancias de la operación.
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