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A query is made as to whether a merger by absorption between a real estate investment company and another entity may apply the special restructuring regime. The DGT indicates that this is possible if the transaction meets commercial and tax requirements and does not have tax advantage as its primary purpose.
Question posed: Confirm whether the application of the special business restructuring regime contained in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, is appropriate for the described merger by absorption transaction.
To qualify for the special merger regime, the transaction must be carried out for commercial purposes pursuant to Law 3/2009 and comply with Article 76.1.c) of the LIS. The regime shall not apply if the primary objective is tax fraud or evasion, or if there are no valid economic reasons such as the rationalization of activities. The simplification of structures or the reduction of audit costs could be considered valid economic reasons, although their classification depends on the facts.
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