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A real estate leasing company has enquired whether its proposed merger by absorption can qualify for the special Corporate Income Tax regime. The DGT indicates that this is possible provided the transaction meets the requirements of the LIS and is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
Cuestión planteada Si la operación descrita podría 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.
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. 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 de actividades. La existencia de bases imponibles negativas en la absorbente no impide la aplicación del régimen, siempre que la fusión no tenga como finalidad preponderante su aprovechamiento y se mantengan las actividades.
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