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The inquiry asks whether a merger by absorption followed by a total demerger can apply the special regime under the Corporate Tax Act. The DGT indicates this is possible provided commercial requirements are met and the transaction is driven by valid economic motives rather than a purely tax-driven purpose.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del impuesto sobre Sociedades.
Para que la fusión y la escisión se acojan al régimen especial, deben realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de los artículos 76.1.a) y 76.2.1º a) de la LIS. En la escisión, si la atribución de valores es proporcional a la participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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