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An entity has requested clarification on whether a merger between two real estate companies can benefit from the special tax regime. The DGT indicates that to qualify, the operation must meet the requirements of the Structural Changes Act and the TRLIS, and its primary purpose must not be to obtain a tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 83.1 del TRLIS. Es necesario que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reestructuración de activos y gestión más eficaz mencionados pueden considerarse válidos, siempre que no existan otras circunstancias que alteren el propósito de la operación.
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