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A family group of real estate developers asks whether a reorganisation via merger and subsequent total spin-off may benefit from the special tax regime. The DGT states that such benefits could apply if commercial and fiscal requirements are met, provided there is no objective of tax fraud or evasion.
Cuestión planteada 1. Si las operaciones descritas pueden 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.
La fusión de entidades en una nueva y la posterior escisión total podrían acogerse al régimen especial de la LIS si cumplen los requisitos mercantiles y los del artículo 76. La aplicación del régimen especial permite que no se integren rentas en la transmitente y se mantengan los valores y antigüedad en la adquirente. No obstante, la Administración debe verificar que la operación no tenga como principal objetivo la ventaja fiscal o el fraude, según el artículo 89.2 de la LIS. En cuanto al ITPAJD, si se consideran operaciones de reestructuración, estarán no sujetas a la modalidad de operaciones societarias y exentas de transmisiones patrimoniales onerosas y actos jurídicos documentados.
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