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An entity intends to absorb another to simplify management and improve solvency. The DGT analyses whether the operation meets the requirements for the special Corporate Tax regime, VAT non-applicability, exemptions from Transfer Tax and Stamp Duty, and the treatment under Personal Income Tax.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La operación puede acogerse al régimen especial de IS si se realiza en el ámbito mercantil y responde a motivos económicos válidos, no a una mera ventaja fiscal. En el IVA, la transmisión de una unidad económica autónoma (como inmuebles con estructura organizativa) no está sujeta al impuesto. En ITP y AJD, la fusión es una operación de reestructuración no sujeta y exenta. En IRPF, si aplica el régimen especial de IS, los socios no integran renta y mantienen fechas y valores de adquisición.
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