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A family business has enquired whether its merger operation can apply the special tax regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that it must comply with commercial regulations and Article 76.1.a) of the LIS, and must not have fraud or tax advantage as its primary purpose.
Cuestión planteada Si la operación descrita se puede acoger al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso concreto, unificar el patrimonio para evitar costes de gestión y racionalizar la explotación se considera un motivo económico válido.
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