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A query was raised regarding whether the merger of a real estate investment fund can apply the special tax regime for European Companies. The DGT indicates that this is possible provided the requirements of Article 76.1 of the LIS are met and the transaction is driven by valid economic reasons.
Cuestión planteada Si la operación mencionada puede acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS.
Si la operación se realiza bajo la Ley 3/2009 y el Reglamento de la Ley de IIC, y cumple el artículo 76.1 de la LIS, podría aplicar el régimen especial del capítulo VII del título VII de la LIS. No obstante, según el artículo 89.2 de la LIS, no se aplicará si el objetivo principal es el fraude o la evasión fiscal. Los motivos económicos de la operación, como la concentración de gestión, ahorro de costes y economías de escala, pueden considerarse válidos para evitar la aplicación de la prohibición por finalidad meramente fiscal.
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