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A family seeks clarification on the taxation of a merger by absorption involving a real estate management company. The DGT states that the transaction may qualify for the special Corporate Tax regime if it serves economic purposes rather than purely tax-driven ones. However, it warns that the transfer of assets within the absorbed company will be subject to VAT, as it does not constitute an autonomous economic unit.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal 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 fusión puede aplicar el régimen especial si se realiza bajo la Ley 3/2009 y tiene motivos económicos válidos, sin que las bases imponibles negativas invaliden la aplicación. En el IVA, la transmisión de la sociedad B está sujeta al impuesto porque, al no tener personal, se considera mera cesión de bienes y no una unidad económica autónoma. Respecto al IIVTNU, la fusión no devenga el impuesto si cumple la disposición adicional segunda de la LIS, pero la aportación de inmuebles por personas físicas sí estará sujeta.
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