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The consultant asks whether a merger can apply for the LIS special tax regime. The DGT responds that such a merger may qualify if it meets commercial and fiscal requirements, is driven by valid economic reasons and not by fraud.
Cuestión planteada 1º) 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 acogerse al régimen especial de fusiones, la operación debe cumplir con la Ley 3/2009 de modificaciones estructurales y el artículo 76.1.a) de la LIS. Los motivos económicos de la entidad, como la simplificación de la estructura o la mejora de la eficiencia financiera, se consideran válidos según el artículo 89.2 de la LIS. Si se cumplen estos requisitos, los socios residentes en España no integrarán las rentas en su base imponible y los valores se valorarán por su valor fiscal.
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