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A consultancy proposes an absorption merger to simplify structure and reduce costs. The DGT states that if the transaction meets commercial and LIS requirements and has valid economic grounds, the special merger regime may apply.
Cuestión planteada 1. Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Si la fusión se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1.a) de la LIS, puede acogerse al régimen especial. Los motivos de reestructuración y racionalización alegados se consideran económicamente válidos según el artículo 89.2 de la LIS. En cuanto al IVA, la transmisión de inmuebles y acciones estará sujeta al impuesto al no constituir una unidad económica autónoma. Para el ITP y AJD, la operación es una reestructuración no sujeta y exenta.
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