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A family business asks whether its plan of total split followed by the merger of subsidiaries meets the requirements to apply for the special corporate tax regime. The DGT responds that such a regime may apply if commercial requirements are met and valid economic motives are present.
Cuestión planteada 1º) Si las operaciones descritas reúnen los requisitos necesarios para la aplicación del régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La escisión total puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil y los socios reciben participaciones de forma proporcional. Las fusiones por absorción de sociedades íntegramente participadas también pueden aplicar dicho régimen si cumplen los requisitos mercantiles y tienen motivos económicos válidos. En cuanto al IVA, la transmisión de inmuebles arrendados con medios humanos y materiales constituye una unidad económica autónoma no sujeta. Para el IIVTNU, la no sujeción depende de que concurran las circunstancias de la disposición adicional segunda de la LIS.
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