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An entity has enquired whether a merger by absorption of a wholly-owned subsidiary, intended to streamline its structure, qualifies for the special tax regime. The Directorate General for Taxes (DGT) responds that this is possible provided that commercial regulations are met and the motives are economic rather than purely tax-driven.
Cuestión planteada Si resulta de aplicación a la operación planteada el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y si los motivos señalados para llevar a cabo la fusión por absorción, constituyen motivos económicos válidos a efectos de la aplicación del citado régimen especial.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, los motivos de centralizar la gestión y simplificar la estructura se consideran económicamente válidos.
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