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A query was raised regarding whether a merger, in which Company A absorbs 100% of Company B, can apply the special Corporate Tax regime. The DGT indicates that it must comply with commercial regulations and the requirements of Article 76.1 of the Corporate Tax Act, and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada Si la operación de fusión, tal y como ha sido descrita, se calificaría objetivamente dentro del régimen especial previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones, la operación debe realizarse bajo la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. 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 o racionalización de actividades. Los motivos de simplificación, eficiencia y solvencia descritos podrían considerarse económicamente válidos, aunque su calificación final depende de los hechos.
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