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A company managing lottery points of sale has enquired whether the global transfer of its assets and liabilities can qualify for the special Corporate Income Tax (CIT) regime. The Directorate General for Taxes (DGT) has ruled that this is not possible, as the operation involves the liquidation of the entity and does not fall under the transactions provided for in Article 76 of the Corporate Income Tax Act.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La cesión global de activo y pasivo regulada en la Ley 3/2009 no se corresponde con las operaciones del régimen especial del artículo 76 de la Ley del Impuesto sobre Sociedades. Al implicar la extinción de la sociedad cedente y su liquidación, no se cumplen los requisitos del artículo 76.1 de la Ley del Impuesto sobre Sociedades. Por tanto, la operación debe tributar por el régimen general.
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