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A query was raised regarding whether a merger by absorption can qualify for the special Corporate Tax regime and if it is exempt from VAT. The DGT indicates that the inactivity of the absorbed company does not prevent the application of the special Corporate Tax regime provided there are valid economic reasons; however, it warns that the use of tax loss carryforwards could invalidate it. Regarding VAT, the transaction would be subject to the tax as no autonomous economic entity is being transferred.
Cuestión planteada Si a la proyectada operación de reestructuración le es aplicable el régimen especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de IS, la fusión debe realizarse bajo la Ley 3/2009 y cumplir el artículo 76.1 de la LIS con motivos económicos válidos. La inactividad de la sociedad absorbida no excluye el régimen, pero la conjunción de inactividad con bases imponibles negativas o créditos fiscales podría indicar una finalidad meramente fiscal. En cuanto al IVA, la transmisión no está exenta si no constituye una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios.
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