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A real estate leasing company asks whether its operation may apply to the merger special regime. The DGT states that if the operation meets commercial requirements and has valid economic purposes, such a regime could apply.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de Noviembre, del Impuesto sobre Sociedades.
Si la operación se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS, podría acogerse al régimen especial. Los motivos de racionalización de actividades, optimización de recursos y reducción de costes pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS. No obstante, el régimen no se aplicará si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal.
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