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A UTE inquires whether the transfer of its assets or shares may be classified as a merger or non-cash contribution. The DGT determines that the application of the special regime depends on the commercial nature of the operation and the existence of valid economic motives.
Cuestión planteada 1. Si la operación proyectada se calificaría objetivamente, o bien como fusión del artículo 83.1.a) del TRLIS, o bien como aportación no dineraria del artículo 94 del TRLIS.
Si la transmisión de la UTE conlleva su disolución sin liquidación y cumple con la normativa mercantil, puede aplicarse el régimen especial de fusión. La aportación de participaciones puede calificarse como canje de valores si se adquiere la mayoría de derechos de voto. La cesión global de activo y pasivo que implique liquidación no permite el régimen especial. Las operaciones deben responder a motivos económicos válidos y no a una finalidad meramente fiscal.
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