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A real estate developer has enquired whether the merger by absorption of three group companies can benefit from the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that this may apply provided the requirements of the Companies Act are met and the transaction is driven by valid economic reasons rather than solely for tax advantages.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reestructuración corporativa y mejora de costes alegados podrían considerarse válidos, aunque su calificación final depende de la comprobación de todos los hechos y circunstancias de la operación.
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