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The taxpayer asks whether a merger operation can apply the special regime under the Corporate Income Tax Act. The DGT indicates that if the operation complies with commercial regulations and the requirements of Article 76.1.a) of the CIT Act, it could qualify for said regime, provided its primary purpose is not tax fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Es imprescindible que la operación se motive por razones económicas válidas, como la reestructuración o racionalización de actividades, y no por la mera búsqueda de una ventaja fiscal. La existencia de bases imponibles negativas en la absorbida no invalida el régimen si las entidades son operativas y la finalidad no es el aprovechamiento de dichas bases.
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