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A foundation proposes a merger by absorption of another foundation, both subject to the regime of Law 49/2002. The DGT analyses whether this operation complies with asset destination requirements, the special merger regime for Corporate Tax, and VAT exemption.
Cuestión planteada 1º) Si toda vez que las fundaciones intervinientes en la operación de fusión están acogidas a la Ley 49/2002, de 23 de diciembre, de entidades sin ánimo de lucro y de los incentivos fiscales al mecenazgo la transmisión de los activos y pasivos a la entidad N no implicaría el incumplimiento por parte del B del requisito establecido en el artículo 3.6 de la citada Ley 49/2002.
La transmisión de activos y pasivos de una fundación absorbida a una absorbente, ambas bajo la Ley 49/2002, no incumple el requisito de destino del patrimonio en caso de disolución. La operación puede acogerse al régimen especial de fusiones de la LIS si se produce la disolución sin liquidación y existen motivos económicos válidos. En el ámbito del IVA, la transmisión no está sujeta si los elementos constituyen una unidad económica autónoma. Finalmente, la entrega de inmuebles puede estar sujeta y exenta o sujeta y no exenta según la renuncia a la exención.
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