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A company that is the sole owner of another entity seeks clarification on whether its merger by absorption plan can apply the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) responds that the transaction could qualify for said regime if it meets commercial requirements and is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Si la operación planteada puede acogerse al régimen fiscal especial recogido en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si las razones en las que se fundamenta la operación pueden considerarse válidos a efectos de la aplicación del citado régimen especial.
La operación podría acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1.c) de la LIS. La aplicación del régimen exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos expuestos por la consultante podrían considerarse económicamente válidos, aunque su validez final dependerá de la valoración de los hechos. La existencia de bases imponibles negativas no invalida el régimen si no es la finalidad preponderante de la operación.
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