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A company sought clarification on whether its proposed merger could qualify for the special Corporate Tax regime based on valid economic grounds, and its implications for VAT and Stamp Duty (ITP/AJD). The DGT indicates that if the transaction serves economic purposes rather than being purely for tax advantages, it may qualify for said regime and will not be subject to VAT or Stamp Duty.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos expuestos pueden considerarse económicamente válidos.
Para aplicar el régimen especial de IS, la operación debe cumplir con la normativa mercantil y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos de centralización, eficiencia y solvencia pueden ser válidos si se comprueban los hechos. En cuanto al IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma. Respecto al ITP/AJD, las operaciones de reestructuración no están sujetas a la modalidad de operaciones societarias y están exentas en las demás modalidades.
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