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A real estate development company has enquired whether its proposed merger by absorption meets the requirements for the special tax regime. The Directorate General for Taxes (DGT) has ruled that if the transaction is carried out under the Structural Changes Act and serves genuine economic purposes rather than purely tax-driven motives, the special regime may apply.
Cuestión planteada Si la operación de reestructuración planteada reúne los requisitos previstos en el artículo 76 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades para que resulte de aplicación el régimen fiscal especial del capítulo VII del título VII de la misma.
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. Es imprescindible que la operación no tenga como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. El hecho de que la absorbida tenga bases imponibles negativas no impide el régimen si la finalidad no es el aprovechamiento de dichas bases. Las bases imponibles negativas podrán compensarse en la absorbente sujeto a los requisitos y limitaciones de los artículos 84 y la disposición transitoria décimo sexta de la LIS.
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