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A real estate development company has enquired whether a merger with a property leasing company can qualify for the special Corporate Tax regime and what its VAT and Stamp Duty (ITPAJD) treatment would be. The Directorate General for Taxes (DGT) has ruled that the transaction qualifies for the special Corporate Tax regime due to valid economic reasons, is not subject to VAT as it constitutes an autonomous economic unit, and is exempt from Stamp Duty as it constitutes a restructuring.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La fusión puede acogerse al régimen especial de IS si se realiza en el ámbito mercantil y tiene motivos económicos válidos, sin que la existencia de bases imponibles negativas en la absorbente impida su aplicación. En IVA, la transmisión no está sujeta si los elementos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En ITPAJD, la operación no está sujeta a la modalidad de operaciones societarias y está exenta en las modalidades de transmisiones onerosas y actos jurídicos documentados. No aplica el artículo 108 de la LMV por tratarse de una operación de mercado primario.
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