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A query was raised regarding whether a merger operation can apply the special regime under the Corporate Tax Act. The DGT ruled that this is possible provided the requirements of the Structural Changes Act and Article 76.1 of the Corporate Tax Act are met, and as long as the primary purpose is not fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil bajo la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se distingue si los valores atribuidos a los socios provienen de una ampliación de capital o de acciones propias. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la obtención de una ventaja fiscal, según el artículo 89.2 de la LIS.
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