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A partner intends to merge the assets and liabilities of her lottery company with her activities as a sole trader. The DGT has ruled that this operation cannot benefit from the special tax neutrality regime and must be taxed under the general regime due to the liquidation of the entity.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos. En caso negativo, tributación de la operación de liquidación.
La cesión global de activo y pasivo regulada en la Ley 3/2009 no es una operación de fusión, escisión o aportación de activos prevista en el artículo 76 de la LIS. Al conllevar la extinción y liquidación de la sociedad cedente, debe tributar por el régimen general según el artículo 17 de la LIS. La sociedad deberá integrar en su base imponible la diferencia entre el valor de mercado de los elementos transmitidos y su valor fiscal.
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