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An entity inquired whether a merger by absorption of a wholly-owned subsidiary could qualify for the special Corporate Tax regime and if its underlying motives were valid. The DGT ruled that, provided commercial regulations are met and the motives are economic in nature, the special Corporate Tax regime applies, and the transaction is either not subject to or exempt from Stamp Duty (ITPAJD).
Cuestión planteada Si las operaciones planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La fusión por absorción de una sociedad íntegramente participada puede acogerse al régimen especial de la LIS si se realiza bajo la Ley de modificaciones estructurales y cumple los requisitos de dicha ley. Los motivos de ahorro de costes, simplificación de estructura y mejora de flujos de efectivo se consideran económicamente válidos según el artículo 89.2 de la LIS. En cuanto al ITPAJD, la operación se considera de reestructuración, lo que conlleva su no sujeción a la modalidad de operaciones societarias y su exención en las modalidades de transmisiones onerosas y actos jurídicos documentados.
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