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A consultancy firm seeks to absorb another to consolidate its commercial and industrial network. The DGT assesses whether the transaction meets the criteria for the special corporate tax regime, VAT exemption, and ITP/AJD exemption.
Cuestión planteada Si es de aplicación tanto a los socios como a las sociedades referidas el capítulo VIII del Título VII del Real Decreto Legislativo 4/2004, a la operación de reorganización empresarial de fusión por absorción antes expuesta y respecto de los impuestos mencionados.
La operación puede acogerse al régimen especial de IS si se realiza por motivos económicos válidos y cumple el art. 83.1 del TRLIS. Las bases imponibles negativas de la absorbida podrán compensarse con los requisitos del art. 90.3 del TRLIS. La transmisión no estará sujeta a IVA si se transmite una unidad económica autónoma, aunque los locales sean arrendados. En ITP/AJD, la operación es una reestructuración no sujeta y exenta.
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