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A real estate development company has enquired whether its merger by absorption can qualify for the special regime of Corporate Income Tax. The DGT indicates that this is possible provided that commercial and tax requirements are met, and as long as the purpose is not to obtain a tax advantage without genuine economic grounds.
Cuestión planteada Posibilidad de acoger la operación planteada al régimen especial recogido en los artículos 76 a 89 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusión, la operación debe cumplir los requisitos de la Ley 3/2009 y el artículo 76.1.a) 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 no impide el régimen, siempre que no sea la finalidad preponderante de la operación.
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