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A company aims to absorb two others to streamline management. The DGT assesses whether the operation meets the requirements for the special merger regime under the Corporate Income Tax and its treatment under ITPAJD.
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.
La operación puede acogerse al régimen especial de IS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS, siempre que no tenga como fin principal el fraude o la evasión fiscal. En cuanto al ITPAJD, la fusión se considera operación de reestructuración, lo que conlleva la no sujeción a la modalidad de operaciones societarias y la exención en las demás modalidades. No obstante, la aplicación de la regla de elusión por transmisión de valores (art. 314 LMV) dependerá de si se transmiten valores que representen inmuebles con ánimo de eludir impuestos, lo cual es una cuestión de hecho.
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