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A company seeking a ruling proposes absorbing a wholly-owned subsidiary to simplify its corporate structure. The DGT indicates that the transaction could qualify for the special merger regime provided it complies with commercial regulations and Article 76.1 of the LIS, and is not primarily intended for tax evasion or tax advantages.
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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 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 y reducción de costes podrían considerarse válidos, aunque su calificación final depende de la comprobación de todos los hechos y circunstancias de la operación.
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