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A query was raised regarding whether a restructuring of five entities through mergers and business unit contributions could utilise the special regime for Corporate Income Tax. The DGT indicates this is possible provided legal requirements are met, the economic unity of the business unit is established, and valid economic reasons exist that are not merely tax-driven.
Cuestión planteada 1º) Si las operaciones descritas pueden 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.
La operación de fusión puede acogerse al régimen especial si cumple los requisitos de la Ley de modificaciones estructurales y el artículo 76.1.a) de la LIS. La aportación de rama de actividad es válida si el patrimonio constituye una unidad económica autónoma y la actividad ya existía en la transmitente. Para aplicar el régimen especial, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal. La exención en la transmisión de participaciones dependerá de cumplir los requisitos de antigüedad y porcentaje de participación del artículo 21 de la LIS.
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