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The taxpayer inquires whether their merger operation qualifies for the special Corporate Tax regime. The DGT rules that if the merger is carried out under the Structural Changes Act and complies with Article 83.1 of the TRLIS, said regime may apply provided its primary purpose is not fraud or tax advantage.
Cuestión planteada Si la operación de fusión, tal y como ha sido descrita anteriormente, se calificaría objetivamente dentro del régimen especial previsto en el Capítulo VIII del Título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos del artículo 83.1 del TRLIS. Además, no se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 96.2 del TRLIS. En este caso concreto, los motivos de integración de negocios y racionalización de costes alegados pueden considerarse económicamente válidos.
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