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A real estate leasing company has enquired whether its proposed merger by absorption of three family-owned companies can qualify for the special merger regime. The Directorate General for Taxes (DGT) indicates that it must meet both commercial and Corporate Tax requirements, and that the stated motives could be valid subject to factual verification.
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, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Además, no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación estructural, continuidad de actividad y ahorro de costes podrían considerarse válidos, aunque su calificación depende de la comprobación de los hechos.
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