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Two companies within a tax group have inquired whether their merger by absorption can apply the special Corporate Income Tax regime. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the LIS, and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada 1º) Si la fusión de ambas sociedades podría 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. A tal efecto, dado que en la actualidad ambas entidades se encuentran consolidando en el Impuesto sobre Sociedades, los socios tienen dudas sobre si el empleado de la entidad B comprendería la totalidad de la actividad del grupo para su consideración como actividad empresarial.
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. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización. En grupos de sociedades, el concepto de actividad económica se determina teniendo en cuenta a todas las que formen parte del mismo grupo según el Código de Comercio.
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