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A query was raised regarding whether a merger between two companies under the same ownership can apply the special Corporate Tax regime. The DGT indicates that, provided it complies with commercial regulations and the requirements of Article 76.1.a) of the LIS, it may qualify, provided its primary purpose is not 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 acogerse al régimen especial, la operación debe cumplir lo dispuesto en el artículo 76.1.a) de la LIS y realizarse bajo la Ley 3/2009 de modificaciones estructurales. Además, según el artículo 89.2 de la LIS, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal. Los motivos de reestructuración, ahorro de costes y mejora de la eficiencia descritos pueden considerarse válidos.
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