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A consultancy firm proposes an absorption merger of three entities to simplify its structure and improve management. The DGT examines the application of the special IS, VAT and ITP/AJD regimes for this transaction.
Cuestión planteada Si a las rentas derivadas de la operación descrita anteriormente les es de aplicación lo dispuesto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y, si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen. En particular:
La operación puede acogerse al régimen especial de IS si se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS. Los motivos económicos presentados podrían ser válidos según el artículo 89.2 de la LIS, aunque su validez depende de la valoración de los hechos. En cuanto al IVA, la absorción de la entidad B no está sujeta por constituir unidad económica, pero las de C y D sí lo están por ser mera cesión de bienes. Para el ITP y AJD, la operación es una reestructuración no sujeta y exenta.
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