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A company has queried whether a merger by absorption can qualify for the special Corporate Tax regime and how it would be treated for VAT purposes. The Directorate General for Taxes (DGT) determines that the transaction may be tax-neutral for Corporate Tax if it serves economic rationalisation purposes, but notes that VAT exemption must be assessed on a case-by-case basis depending on the existence of an autonomous economic unit.
Cuestión planteada Si la operación descrita es susceptible de acogerse al régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y, asimismo, cuál sería la tributación, en este caso, por el Impuesto sobre el Valor Añadido.
En el Impuesto sobre Sociedades, la fusión puede acogerse al régimen especial si se realiza por motivos económicos válidos, como la racionalización de actividades o reducción de costes, y no con el único fin de obtener una ventaja fiscal. Respecto al IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma (medios humanos y materiales suficientes); si solo se ceden bienes sin estructura organizativa, la operación estará sujeta al impuesto.
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