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The requesting entity asks whether a merger by absorption can apply the special Corporate Tax regime and if the transfer of industrial buildings is exempt from VAT. The DGT rules that the merger may apply the special regime if it serves economic purposes rather than solely tax-driven ones; however, the transfer of buildings alone does not constitute an autonomous economic unit and is therefore subject to VAT.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de fusión en el IS, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 83.1 del TRLIS con motivos económicos válidos. La existencia de bases imponibles negativas no impide el régimen si se mantienen las actividades y se refuerza la situación patrimonial. En cuanto al IVA, la transmisión de naves industriales no goza de la no sujeción por transmisión de negocio si no constituyen una unidad económica autónoma capaz de desarrollar una actividad por sí misma.
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