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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 aplicarse el régimen especial. No obstante, según el artículo 89.2 de la LIS, este régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. Los motivos de racionalización, optimización de recursos y reducción de costes mencionados en la consulta pueden considerarse válidos.
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