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A company asks whether a merger by absorption of its parent (which owns real estate and trademarks) to concentrate industrial and asset activities meets the requirements for the special IS regime. The DGT states that such a merger may apply if it is carried out in a commercial context and for valid economic reasons.
Cuestión planteada Si la operación planteada cumple con la definición de fusión establecida en el artículo 76 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si reúne los requisitos exigidos para la aplicación del régimen especial regulado en el capítulo VII del título VII de la LIS. En particular por concurrir en ella motivos económicos válidos.
Para acogerse al régimen especial de fusiones, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. Los motivos de eficacia empresarial, mejora de imagen, refuerzo de capital y simplificación de estructuras se consideran motivos económicos válidos según el artículo 89.2 de la LIS. En cuanto al IVA, la transmisión no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sí misma.
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