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A consulting entity proposes a merger followed by a split to separate its real estate and financial activities. The DGT examines whether these transactions qualify for the IS special regime, their VAT and ITP/AJD treatment.
Cuestión planteada 1º) Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de IS, las operaciones deben realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir los requisitos de la LIS. En el caso de escisión, si los socios reciben participaciones proporcionales, no es necesario que los patrimonios constituyan ramas de actividad. Los motivos de la reestructuración deben ser económicos válidos para evitar la aplicación del artículo 89.2 de la LIS. En IVA, la operación no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma.
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