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A company has requested a ruling regarding the merger of its subsidiaries to simplify its structure and reduce costs. The DGT is analysing whether the operation has valid economic reasons and how VAT, Transfer Tax (ITP/AJD), and Property Transfer Tax (IIVTNU) are taxed.
Cuestión planteada 1º) Si la operación descrita puede acogerse al Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La fusión puede acogerse al régimen especial de la LIS si se realiza según la Ley de modificaciones estructurales y tiene motivos económicos válidos. La existencia de bases imponibles negativas en la absorbida no invalida el régimen si las entidades son operativas y el objetivo no es el aprovechamiento de dichas bases. La sociedad absorbente se subroga en el derecho a compensar dichas bases con los límites legales. En cuanto al IVA, la transmisión de inmuebles arrendados no estará sujeta si constituye una unidad económica autónoma con estructura organizativa.
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