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A real estate leasing company has enquired whether its merger operation can benefit from the special Corporate Tax regime. The DGT indicates that if the merger complies with commercial regulations and Article 76.1.a) of the Corporate Tax Act, and its primary purpose is not fraud or tax advantage, said regime may be applied.
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.
Para aplicar el régimen especial de fusiones, 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 objetivo principal el fraude o la evasión fiscal. Los motivos de reestructuración o racionalización de actividades para unificar la gestión y reducir costes pueden considerarse motivos económicos válidos.
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