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A real estate company inquires whether its merger operation may apply the special regime of Corporate Income Tax. The DGT indicates that, if it complies with commercial regulations and Article 76.1.a) of the LIS, it could apply it provided that its primary purpose is not fraud or tax advantage.
Question posed: Whether the described operation may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To qualify for the special regime, the operation must comply with the provisions of the Law on Structural Modifications and Article 76.1.a) of the LIS. Furthermore, pursuant to Article 89.2 of the LIS, the operation must be carried out for valid economic reasons and not merely for the purpose of obtaining a tax advantage. Reasons of administrative simplification and improvement of the asset structure may be considered valid.
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