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A holding company asks whether one of its subsidiaries carries out economic activity and whether a absorption merger can qualify for the special regime. The DGT states that economic activity can be assessed at the group level and that an absorption merger may apply for the special regime if valid economic reasons exist.
Cuestión planteada 1º) Si se puede considerar que la sociedad X1 desarrolla una actividad económica en los términos establecidos en el artículo 5 de la LIS.
El concepto de actividad económica debe analizarse a nivel de grupo mercantil, considerando si el grupo ostenta los medios de producción o recursos humanos. En el arrendamiento de inmuebles, se entiende que existe actividad económica si se utiliza al menos una persona con contrato laboral y jornada completa, aunque sea empleado de otra entidad del grupo. La fusión podría acogerse al régimen especial de la LIS si se realiza según la normativa mercantil y no tiene como principal objetivo el fraude o la ventaja fiscal, basándose en motivos económicos válidos.
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