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A real estate company asks whether it can absorb another company within the same family group to simplify its structure and reduce costs. The DGT responds that the operation may qualify for the special regime of fiscal neutrality under the LIS, provided it meets commercial requirements and does not have the primary objective of fraud.
Cuestión planteada
La operación de fusión puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si se realiza en el ámbito mercantil y cumple el artículo 76.1 a). Los motivos de simplificación de estructura y reducción de costes se consideran válidos, ya que la ausencia de motivos económicos no es la única forma de evitar la presunción de fraude. La aplicación de este régimen permite que no se integren plusvalías en la entidad ni en los socios, manteniendo los valores y antigüedad de los bienes.
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