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A real estate company has enquired whether the absorption of a company owning an adjacent estate can qualify for the special merger regime. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the Corporate Tax Act, and must not be driven by purely tax-related purposes.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos económicos alegados, como la concentración de propiedades o la eficiencia operativa, podrían ser válidos si se comprueban los hechos.
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