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The applicant asks whether a merger operation can apply the special Corporate Tax regime and its impact on Transfer Tax (ITP/AJD) and VAT. The DGT indicates that the operation could qualify for the special regime if it meets commercial requirements and is driven by valid economic reasons, rather than purely tax-driven motives.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de fusión en IS, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el art. 76.1.a) de la LIS, siempre que no tenga como fin principal el fraude o la evasión fiscal. Los motivos alegados de ahorro de costes y refuerzo financiero pueden considerarse económicos válidos. En cuanto al IVA, la no sujeción por transmisión de unidad económica requiere que se transmitan medios materiales y humanos suficientes para desarrollar la actividad.
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