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A taxpayer has enquired whether the merger of three family-owned companies can qualify for the special Corporate Income Tax regime. The DGT indicates that this is possible provided that commercial regulations and the requirements of Article 76.1 of the LIS are met, and that the primary purpose is not to obtain a tax advantage.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2019, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, 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 no existen motivos económicos válidos como la reestructuración de actividades. La existencia de una entidad inactiva o de bases imponibles negativas no invalida por sí misma el régimen, siempre que la fusión refuerce las actividades resultantes y no busque preponderantemente aprovechar dichas bases.
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