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A real estate leasing company inquires whether its operation may apply the special tax regime for mergers. The DGT indicates that it must comply with commercial regulations and the requirements of the Corporate Income Tax Law, without its primary purpose being fraud or tax advantage.
Question posed: Whether the described operation may qualify for the special tax regime under Chapter VII of Title VII of the Corporate Income Tax Law 27/2014, of November 27.
To apply the special merger regime, the operation must be carried out within the commercial sphere pursuant to Law 3/2009 and comply with Article 76.1.a) of the LIS. Furthermore, its primary objective must not be fraud or tax evasion, and it must respond to valid economic reasons such as the rationalization of activities. In this case, the operation will be considered economically valid if it does not merely seek a tax advantage.
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