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A company has enquired whether a merger followed by a total demerger can benefit from the special Corporate Tax regime. The DGT has ruled that this is possible provided that commercial conditions are met and the transaction is driven by valid economic motives rather than being solely for tax purposes.
Cuestión planteada Si las operaciones descritas de fusión y escisión total posterior pueden 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 la fusión, se debe cumplir con la Ley 3/2009 y el artículo 76.1.c) de la LIS. En la escisión total, si los socios reciben participaciones de forma proporcional, no es necesario que los patrimonios constituyan ramas de actividad. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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