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A taxpayer queried whether a merger operation could qualify for the special regime under the Corporate Income Tax Act (LIS) and if its economic motives were considered valid. The Directorate General for Taxes (DGT) ruled that if the merger complies with commercial regulations and the LIS, and is carried out for economic reasons such as the rationalisation of activities rather than to obtain a tax advantage, the special regime may be applied.
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.
Las operaciones de fusión pueden acogerse al régimen especial de la LIS si se realizan en el ámbito mercantil según la Ley 3/2009 y cumplen los requisitos de la LIS. El régimen no se aplicará si el objetivo principal es el fraude o la evasión, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no invalida el régimen si la fusión refuerza la situación patrimonial de la entidad resultante y no tiene como finalidad preponderante su aprovechamiento.
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