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The applicant asks whether a contribution of a business line and a reverse merger can qualify for the special Corporate Tax regime. The DGT indicates that a contribution requires the assets to constitute an autonomous economic unit, and that a merger must be driven by valid economic reasons rather than mere tax advantages.
Cuestión planteada Si las operaciones societarias resultantes de la reorganización de las actividades industriales y de la reestructuración empresarial (aportación de ramas de actividad y fusión inversa por absorción) pueden acogerse al capítulo VII del título VII de la Ley del Impuesto sobre Sociedades y si los motivos económicos resultantes de las citadas operaciones son válidos a efectos de la aplicación del citado régimen en virtud del artículo 89.3 de la Ley del Impuesto sobre Sociedades.
Para la aportación de rama de actividad, el patrimonio debe constituir una unidad económica capaz de funcionar por sus propios medios y permitir realizar la misma actividad en condiciones análogas. En la fusión, la operación debe cumplir los requisitos de la LIS y la Ley de modificaciones estructurales, asegurando que el objetivo principal no sea el fraude o la evasión fiscal. Los motivos de sinergias, eficiencia y simplificación estructural pueden considerarse económicamente válidos, siempre que no se realice con la mera finalidad de obtener una ventaja fiscal.
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