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A query was raised regarding whether a merger within a corporate group can apply the special regime under the Corporate Income Tax Act (LIS) and if valid economic reasons exist. The Directorate General for Taxes (DGT) indicates this is possible provided the requirements of the Structural Changes Act and the LIS are met, and the primary purpose is not merely tax-driven.
Cuestión planteada Si la operación descrita puede 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, la fusión debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los artículos 76.1 a) y c) de la LIS. Los motivos económicos deben ser válidos, como la reorganización o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. La existencia de bases imponibles negativas no invalida el régimen si se mantienen las actividades y no es la finalidad preponderante. Una futura donación de participaciones podría invalidar el régimen si la fusión se considera meramente preparatoria para dicha donación.
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