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An entity queried whether a merger operation could apply the special Corporation Tax regime and its implications for VAT. The DGT ruled that a merger may qualify for this regime if it meets commercial and economic requirements; however, the transfer of a single property does not constitute an autonomous economic unit for the purpose of VAT exemption.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el IS, la operación puede acogerse al régimen especial si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1.a) de la LIS, siempre que no tenga como fin principal el fraude o la ventaja fiscal (art. 89.2 LIS). Los motivos organizativos y de racionalización de actividades se consideran válidos. En cuanto al IVA, la transmisión de un único inmueble es una mera cesión de bienes y está sujeta al impuesto, pudiendo estar exenta según el artículo 20.Uno.22º de la Ley 37/1992.
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