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A company resulting from a merger and subsequent spin-off has requested clarification on whether it can apply for the IAE exemption for commencement of activity. The DGT has ruled that this is not applicable if the activities coincide with those of the dissolved companies and that, for the turnover-based exemption, the combined turnover of the group of companies must be considered.
Cuestión planteada 1) ¿Si a las 5 nuevas sociedades les corresponde la exención del artículo 82.1.b) del TRLRHL?
No se aplica la exención por inicio de actividad si las actividades de las nuevas entidades coinciden con las ejercidas anteriormente por las sociedades fusionadas. Para la exención por cifra de negocios inferior a 1.000.000 de euros, si las entidades forman un grupo de sociedades, se debe considerar el importe neto de la cifra de negocios del conjunto de las entidades del grupo. En casos de fusión, para determinar si se cumple este límite, se debe atender al importe conjunto de las sociedades fusionadas en el periodo impositivo anterior al de devengo.
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