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The taxpayer inquires whether a merger between two companies can apply the special Corporate Tax regime and if it is subject to Article 108 of the Securities Market Law (LMV). The Directorate General of Taxes (DGT) responds that, provided commercial and economic requirements are met, the special Corporate Tax regime may apply and the transaction will be exempt from Transfer Tax and Stamp Duty. Furthermore, Article 108 LMV does not apply as it is a primary market transaction.
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 bajo la Ley 3/2009 y cumple el art. 83.1 del TRLIS con motivos económicos válidos. En cuanto al ITP y AJD, al ser una fusión, la operación no está sujeta a la modalidad de operaciones societarias y está exenta de las modalidades de transmisiones onerosas y actos jurídicos documentados. El art. 108 de la LMV no es aplicable porque la fusión es una operación de mercado primario y no de mercado secundario.
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