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A query was raised regarding whether a merger and non-monetary contributions of shares could qualify for the special Corporate Tax regime, as well as their VAT and Stamp Duty (ITP/AJD) treatment. The DGT indicates that the merger may qualify if it complies with commercial regulations, while the contributions depend on meeting specific participation and ownership requirements.
Cuestión planteada : Se plantea si las operaciones de reestructuración planteadas (fusión y aportación no dineraria de participaciones) pueden acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del TRLIS.
La fusión podrá acogerse al régimen especial del TRLIS si cumple los requisitos de la legislación mercantil. Las aportaciones no dinerarias de participaciones podrán aplicar el régimen de neutralidad si el aportante mantiene al menos un 5% de los fondos propios de la entidad receptora, las participaciones representan al menos el 5% de los fondos propios de la aportada y se han poseído ininterrumpidamente durante el año anterior. En el caso concreto, la aportación de la mujer del grupo F1 no podrá acogerse al régimen por tener una participación inferior al 5% tras la fusión. Para el ITP/AJD, las operaciones de reestructuración que cumplan el TRLIS quedarán no sujetas en la modalidad de operaciones societarias y exentas en las demás. En cuanto al IVA, la no sujeción depende de que se transmita una unidad económica autónoma.
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