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A query was raised regarding whether a merger by absorption between two entities can apply the special tax regime for mergers. The DGT indicates that this is possible if carried out under the Structural Changes Act and complies with Article 76.1 of the Corporate Income Tax Act, provided its primary purpose is not fraud or tax advantage.
Cuestión planteada 1. Si la operación de fusión planteada en el escrito de consulta puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según 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. La reducción de costes y unificación de operaciones crediticias podrían considerarse motivos económicos válidos, aunque esto depende de los hechos.
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