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The taxpayer asks whether a merger involving its subsidiaries can benefit from the special tax regime. The DGT rules that this is possible provided the operation complies with the Structural Changes Act and is driven by valid economic motives rather than purely tax-driven purposes.
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 de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.b) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de simplificación estructural, reducción de costes y optimización financiera se consideran económicamente válidos. La existencia de bases imponibles negativas no impide el régimen si las entidades son operativas.
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