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A company has requested clarification on whether a merger by absorption can benefit from the special Corporate Tax regime and the procedures involved. The DGT has ruled that, provided the requirements of the Corporate Tax Act and the Structural Changes Act are met, the regime may be applied. Furthermore, the ruling analyses the non-applicability of VAT and Stamp Duty (IIVTNU).
Cuestión planteada Si la operación planteada puede aplicar el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014 del Impuesto sobre Sociedades, y ¿cuáles serían los trámites a seguir para su aplicación?
La operación puede acogerse al régimen especial de fusiones si cumple el artículo 76.1 de la LIS y los requisitos de la Ley 3/2009, siempre que no tenga como fin principal el fraude o la evasión fiscal. La transmisión de elementos que constituyan una unidad económica autónoma no estará sujeta al IVA. Asimismo, no se devengará el IIVTNU si concurren las circunstancias de la disposición adicional segunda de la LIS.
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