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The inquiry examines whether a merger between two real estate companies can qualify for the special Corporate Tax regime and whether valid economic reasons exist. The DGT concludes that the transaction may qualify for this regime if it meets commercial and tax requirements, provided its primary purpose is not to obtain a 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 no existen motivos económicos válidos como la reestructuración de actividades. Los motivos expuestos por la consultante podrían considerarse económicamente válidos, siempre que la finalidad preponderante no sea el aprovechamiento de bases imponibles negativas o deducciones.
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