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A query was raised regarding whether a merger operation can apply the special tax regime for Corporate Income Tax. The DGT ruled that this is possible provided the requirements of the TRLIS and the Law on Structural Changes are met, and as long as the operation is driven by valid economic motives rather than being conducted solely to obtain a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en el artículo 83.1 del TRLIS y en la Ley 3/2009. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades. La existencia de bases imponibles negativas no impide el régimen si se mantienen las actividades y se mejora la situación financiera de las resultantes.
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