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A consulting company proposes a merger by absorption of three entities to unify its real estate activity. The DGT indicates that the operation could apply the special Corporate Tax regime if it meets commercial and economic requirements, and analyses its treatment regarding VAT, Transfer Tax, and Stamp Duty.
Cuestión planteada Si a la operación planteada le es de aplicación el régimen fiscal especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea. Concretamente:
En el IS, la fusión puede acogerse al régimen especial si se realiza en el ámbito mercantil y responde a motivos económicos válidos de reestructuración, no a una mera ventaja fiscal. En el IVA, la no sujeción requiere que los elementos transmitidos constituyan una unidad económica autónoma. En el ITP y AJD, las operaciones de reestructuración están exentas. El IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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