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A real estate leasing company has enquired whether its merger operation can benefit from the special tax regime. The DGT indicates that this must be carried out under the Structural Changes Act and comply with Article 76.1.a) of the Corporate Income Tax Act, provided that its primary purpose is not tax fraud or 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, la fusión debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.a) de la LIS. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación y eficiencia alegados podrían considerarse válidos, aunque su calificación final depende de la comprobación de los hechos.
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