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A company has enquired whether a merger between two entities within the same group can qualify for the special merger regime and if its underlying motives are valid. The Directorate General for Taxes (DGT) has ruled that, provided commercial and tax requirements are met, the operation may utilise this regime if there are valid economic motives and the transaction is not driven solely by tax purposes.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación de fusión puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple los requisitos de la norma fiscal. Los motivos de racionalización de estructura, gestión eficiente, reducción de costes y optimización de recursos se consideran económicamente válidos según el artículo 89.2 de la LIS. En caso de fusión por absorción, la entidad absorbente se subroga en la posición de la dominante, permitiendo la continuidad del régimen de consolidación fiscal. Finalmente, la reducción de capital mediante amortización de acciones propias no genera resultado en pérdidas y ganancias ni integra importes en la base imponible.
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