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A query was raised regarding whether a merger between two companies resulting from a previous demerger can qualify for the special tax neutrality regime and if the economic grounds are valid. The DGT ruled that if the transaction meets the requirements of the Corporate Income Tax Act (LIS) and is carried out for valid economic reasons, the regime may apply, and considers the grounds cited to be valid.
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.
Una 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. El régimen no se aplica si el objetivo principal es el fraude o la evasión, o si no existen motivos económicos válidos como la reestructuración o racionalización. En este caso, los motivos de simplificación de gestión, ahorro de costes y mejora de solvencia se consideran económicamente válidos. Para los socios, si aplica el régimen especial, no habrá integración de renta y se conservarán las fechas y valores de adquisición originales.
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