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A company seeking a ruling proposes merging with its subsidiary to streamline livestock activities. The DGT indicates that the operation may qualify for the special Corporate Tax regime if carried out under the Structural Changes Act and for genuine economic purposes, rather than purely tax-driven motives.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos válidos.
Para aplicar el régimen especial de fusión, la operación debe cumplir con la Ley 3/2009 y el artículo 76.1 de la LIS. Los motivos económicos válidos, como la racionalización de actividades o el ahorro de costes, justifican el régimen, siempre que no sea para obtener una ventaja fiscal. La existencia de bases imponibles negativas no impide la aplicación del régimen, pero su compensación estará sujeta a los límites de los artículos 84 de la LIS y la disposición transitoria decimosexta.
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