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A company has requested clarification on whether the merger of its two real estate subsidiaries can benefit from the special Corporate Tax regime and if its objectives constitute valid economic reasons. The DGT has ruled that the transaction may qualify for the regime provided it meets commercial and tax requirements, and that the stated motives are considered economically valid.
Cuestión planteada Si la fusión por absorción entre las 3 sociedades que se ha planteado podrá acogerse al régimen especial regulado en el Capítulo VIII del Título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 83.1 del TRLIS. El régimen no se aplica si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. Los motivos de simplificación operativa, ahorro de costes, economías de escala y reforzamiento del balance se consideran económicamente válidos según el artículo 96.2 del TRLIS.
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