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A consulting company has proposed the merger of two real estate leasing companies to unify their assets. The Directorate General for Tax (DGT) has ruled that the objectives of generating economies of scale and reducing administrative obligations can be considered valid economic motives for applying the special merger regime.
Cuestión planteada Si los motivos anteriormente expresados estarían comprendidos dentro de los motivos económicos válidos para poder optar al régimen especial del Capítulo VIII del Título VII del TRLIS a los que se refiere el artículo 96.2 de esta Ley.
Si una operación de fusión cumple los requisitos de la legislación mercantil, puede acogerse al régimen especial del TRLIS siempre que no tenga como objetivo el fraude o la evasión fiscal. La generación de economías de escala y la reducción de obligaciones administrativas, contables, fiscales y mercantiles pueden considerarse motivos económicos válidos según el artículo 96.2 del TRLIS. No obstante, la aplicación del régimen queda sujeta a que no existan otras circunstancias que alteren el propósito principal de la operación.
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