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A query was raised regarding whether the absorption of one entity by another may qualify for the special tax regime for mergers. The DGT indicates that it must meet the requirements of Law 3/2009 and Article 76.1(a) of the Corporate Income Tax Act (LIS), provided its primary purpose is not tax fraud or evasion.
Cuestión planteada 1)Si la operación puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, del Impuesto sobre Sociedades (en adelante, LIS).
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil bajo la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La Administración determinará la existencia de estos motivos mediante un examen de hecho de la operación.
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