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A company enquired whether the merger of a group subsidiary to centralise functions and simplify its structure constituted valid economic grounds. The DGT indicates that if the operation aims to rationalise activities rather than merely seeking a tax advantage, it may qualify for the special regime.
Cuestión planteada Si los motivos alegados para llevar a cabo la fusión por al que la sociedad A absorbería a la sociedad del grupo fiscal X se pueden considerar económicamente válidos a los efectos de la aplicación del régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades tal y como exige el artículo 89.2 del mencionado texto legal.
Para aplicar el régimen especial de fusiones, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con la mera finalidad de obtener una ventaja fiscal. El hecho de que la sociedad absorbida tenga deducciones pendientes no invalida el régimen, siempre que las entidades sean operativas, continúen sus actividades y no se realice en un momento de liquidación. En este caso, los motivos de centralización, simplificación de estructura y ahorro de costes podrían considerarse económicamente válidos.
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