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A holding company proposes a restructuring through mergers by absorption to streamline its corporate structure. The DGT has ruled that these operations may qualify for the special Corporate Tax regime and VAT exemption, provided the requirements of economic unity and valid economic reasons are met.
Cuestión planteada 1. Confirmación de que las operaciones de fusión, tal y como han sido descritas, se calificarían objetivamente dentro del régimen especial previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las fusiones entre sociedades íntegramente participadas por un mismo socio pueden aplicar el régimen especial de la LIS aunque no haya atribución de títulos o aumento de capital, siempre que se cumplan los requisitos mercantiles. Los motivos de racionalización y ahorro de costes se consideran económicos válidos. En IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma. En ITPAJD, las operaciones de reestructuración no están sujetas a la modalidad de operaciones societarias y están exentas en las demás modalidades.
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