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A query was raised regarding whether a merger of real estate assets can benefit from the special Corporate Tax regime. The DGT indicates that this is possible provided the requirements of the Capital Companies Act and the Corporate Tax Act are met, and valid economic reasons exist.
Cuestión planteada Si la operación descrita de fusión puede 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 aplicar el régimen especial, la operación debe cumplir los requisitos mercantiles de la Ley 3/2009 y lo dispuesto en el artículo 76.1.a) 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, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación y optimización de la gestión empresarial mencionados pueden considerarse válidos.
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