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A real estate development company has enquired whether its merger operation can apply the tax neutrality regime. The DGT indicates that this may be applied if the operation complies with the Structural Changes Act and the requirements of Corporate Tax, provided that its primary purpose is not to obtain a tax advantage.
Cuestión planteada Si la operación planteada puede acogerse al régimen de neutralidad fiscal regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil bajo la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos económicos alegados podrían ser válidos, aunque su calificación final depende de los hechos y circunstancias de la operación.
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