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A holding company queries whether its merger can apply to the special tax regime under LIS. The DGT states that it must comply with commercial law and not have the primary objective of tax fraud or tax advantage.
Cuestión planteada Si la operación descrita 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 bajo la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Además, debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con la mera finalidad de obtener una ventaja fiscal. Los motivos de simplificación y racionalización de la estructura descritos se consideran económicamente válidos.
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