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A company has requested a ruling on whether its merger by absorption qualifies for the special Corporate Tax regime and whether a subsequent gift of shares to a child allows for reductions in Inheritance and Gift Tax and Wealth Tax. The DGT states that the merger requires genuine economic reasons and that the gift must meet requirements regarding age, management roles, and the maintenance of the Wealth Tax exemption.
Cuestión planteada 1. Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de fusiones en IS, la operación debe realizarse por motivos económicos válidos y no tener como fin principal la ventaja fiscal o preparar una donación. En cuanto al ISD, la reducción requiere que la entidad esté exenta en IP, que los donantes tengan 65 años o más y que cesen en sus funciones de dirección. El donatario debe mantener la participación y cumplir los requisitos de exención en IP durante diez años.
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