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A company in the tourism sector has enquired whether its proposed merger project can benefit from the special Corporate Tax regime. The Directorate General for Tax (DGT) has ruled that, provided the transaction meets all commercial and tax requirements and is carried out for valid economic reasons rather than to commit fraud, it may qualify for said regime and be exempt from Transfer Tax and Stamp Duty (ITP and AJD).
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 operación puede acogerse al régimen especial del TRLIS si se realiza bajo la Ley 3/2009 y cumple el artículo 83.1. Los motivos de simplificación estructural y eficiencia alegados se consideran económicos válidos según el artículo 96.2. En este caso, la operación no estará sujeta a ITP y AJD por ser una reestructuración. Respecto al IIVTNU, el no devengo depende de que concurran las circunstancias de la disposición adicional segunda del TRLIS.
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