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A real estate company has enquired whether its proposed merger by absorption with another entity can benefit from the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that the transaction may qualify for this regime provided it meets commercial and tax requirements, and its primary purpose is not tax evasion or obtaining an unfair tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 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 o racionalización de actividades. Los motivos de reorganización patrimonial y eficiencia de gestión podrían considerarse válidos, aunque su calificación depende de los hechos reales de la operación.
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