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A holding company has enquired whether a merger by absorption followed by a total demerger can qualify for the special tax regime for mergers and demergers. The DGT indicates that, provided commercial requirements and Corporate Income Tax Law criteria are met, it could apply as long as the primary purpose is not tax evasion or obtaining a tax advantage.
Cuestión planteada Si las operaciones descritas podrían acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
Para que una fusión o escisión se acoja al régimen especial, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal. No se aplicará si no existen motivos económicos válidos, como la reestructuración o racionalización de actividades, y se busca únicamente una ventaja fiscal. Los motivos económicos alegados por el consultante podrían considerarse válidos, aunque su calificación depende de los hechos reales.
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