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An entity inquired whether the merger of two of its subsidiaries could qualify for the special Corporate Tax regime and its implications for Transfer Tax (ITP/AJD) and VAT. The DGT ruled that if the transaction meets commercial requirements and has valid economic reasons, the special Corporate Tax regime may apply; however, the transfer of real estate and software does not constitute an autonomous economic unit for VAT exemption purposes.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación de fusión podrá acogerse al régimen especial de la LIS si cumple los requisitos de la legislación mercantil y tiene como objetivo la reestructuración o racionalización de actividades con motivos económicos válidos. En el ámbito del ITP/AJD, si se califica como reestructuración bajo el art. 76 LIS, estará exenta. Respecto al IVA, la transmisión de inmuebles y una licencia de software no constituye una unidad económica autónoma, por lo que se considera mera cesión de bienes sujeta al impuesto.
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