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A real estate company asks whether its absorption merger with a family business can apply to the IS special regime and the implications for VAT and ITP/AJD. The DGT states that the restructuring motives are economically valid, but warns that the transfer of isolated assets does not constitute an autonomous economic unit for VAT exemption.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Implicaciones fiscales derivadas de la no aplicación del citado régimen fiscal.
Para aplicar el régimen especial de fusiones de la LIS, la operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con el fin de obtener una ventaja fiscal. En el IVA, la transmisión de una nave y efectivo no constituye una unidad económica autónoma, por lo que tributa como mera cesión de bienes. En ITP/AJD, la fusión se considera operación de reestructuración, lo que conlleva la no sujeción en modalidad de operaciones societarias y la exención en las demás. Respecto al IIVTNU, el no devengo depende de que concurran las circunstancias de la disposición adicional segunda de la LIS.
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