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A securities company has enquired whether its merger with a Luxembourg entity qualifies for the special merger regime, the offsetting of tax loss carryforwards, and VAT exemption. The Directorate General for Taxes (DGT) has ruled that the transaction meets the requirements for the special regime and VAT exemption, provided there are valid economic reasons and an autonomous economic unit is transferred.
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 fusión entre sociedades íntegramente participadas por un mismo socio puede aplicar el régimen especial del TRLIS aunque no haya atribución de títulos o aumento de capital, siempre que se cumplan los requisitos mercantiles. Las bases imponibles negativas pueden compensarse con las limitaciones del artículo 90.3 del TRLIS, distinguiendo entre las generadas antes y después de la adquisición por el socio no residente. La transmisión de un patrimonio empresarial constituye una operación no sujeta al IVA si los elementos transmitidos forman una unidad económica autónoma.
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