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A taxpayer queried whether a merger between two family-owned real estate companies could qualify for the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) ruled that if the transaction meets commercial requirements and aims for economic rationalisation rather than tax benefits, the special regime may be applied.
Cuestión planteada
Para aplicar el régimen especial de fusiones del Capítulo VII del Título VII de la LIS, la operación debe realizarse bajo la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. El artículo 89.2 de la LIS excluye este régimen si el objetivo principal es el fraude o la evasión fiscal o si no existen motivos económicos válidos. La existencia de bases imponibles negativas en la sociedad absorbida no invalida por sí misma el régimen si la fusión refuerza la situación patrimonial y no tiene como finalidad preponderante su aprovechamiento.
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