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A query was raised regarding whether a merger between a real estate company and an inactive entity can benefit from the special tax regime. The DGT ruled that this is possible provided the transaction meets commercial and tax requirements, is conducted for valid economic reasons, and is not intended to obtain a tax advantage.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de fusiones, la operación debe cumplir lo dispuesto en la Ley de modificaciones estructurales y en el artículo 83.1 del TRLIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades. El hecho de que la sociedad absorbida esté inactiva no impide la aplicación del régimen si su patrimonio favorece la actividad de la absorbente. En caso de aplicación, los beneficios no distribuidos de la absorbida mantienen su naturaleza para determinar el tratamiento fiscal de los futuros repartos a los socios.
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