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A consulting entity proposes a restructuring involving the contribution of an activity branch, share exchange, total split and absorption merger. The DGT examines whether these operations may qualify for the special corporate tax regime.
Question raised 1) Whether the described operations may benefit from the special tax regime of Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
La aportación de rama de actividad es válida si el patrimonio constituye una unidad económica autónoma capaz de funcionar por sus propios medios. El canje de valores y las operaciones de escisión o fusión entre sociedades participadas por un mismo socio pueden aplicar el régimen especial de IS si cumplen los requisitos mercantiles y mantienen la neutralidad fiscal. Para el IVA, la transmisión de inmuebles solo es no sujeta si constituye una unidad económica autónoma; de lo contrario, es una mera cesión de bienes. En ITPAJD, las operaciones de reestructuración pueden estar exentas si cumplen la normativa de IS.
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