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A company asked whether it could benefit from the IAE start-of-activity exemption after absorbing a subsidiary. The DGT replied that the exemption does not apply if the absorbing entity already carries out the activity, but may apply if it is a new activity for the entity.
Cuestión planteada Pregunta, en el caso de que se produzca la fusión, si el derecho que tiene la filial absorbida de aplicar la exención en el año 2020 por inicio de actividad se hereda o traspasa a la entidad consultante como absorbente de esta.
La exención del artículo 82.1.b) del TRLRHL requiere que la actividad no se haya desarrollado anteriormente bajo otra titularidad, incluyendo casos de fusión. Si la entidad absorbente ya realiza la misma actividad económica, no se considera un inicio de actividad y no tiene derecho a la exención. Solo sería aplicable si la actividad absorbida fuera distinta a las que la absorbente ya ejerce.
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