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A real estate company has enquired whether its merger operation can apply the special tax regime for corporate reorganisations. The DGT has ruled that this is possible provided that commercial and tax regulations are met, and that the operation is driven by valid economic motives beyond mere tax advantage.
Cuestión planteada 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 realizarse bajo la Ley 3/2009 y cumplir 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 o racionalización de actividades. El hecho de que la sociedad absorbida esté prácticamente inactiva no impide la aplicación del régimen si sus motivos económicos son válidos.
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