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A consultancy company proposes an absorption merger involving one of its entities, followed by a non-cash contribution of real estate. The DGT evaluates whether these transactions qualify for corporate tax neutrality.
Question raised 1. Confirmation that the described merger complies with the objective definition legally provided for the application of the tax regime under Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
La fusión por absorción podrá acogerse al régimen de neutralidad fiscal si cumple con lo dispuesto en el artículo 76.1 de la LIS y con la normativa mercantil. La aportación no dineraria de inmuebles podrá acogerse al régimen si la entidad beneficiaria es residente en España y la aportante mantiene una participación de al menos el 5% en los fondos propios de la receptora. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, aunque la ausencia de motivos económicos válidos solo constituye una presunción de dicho objetivo.
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