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A consulting entity has enquired whether a merger involving companies engaged in real estate leasing can apply the special Corporate Tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible provided the transaction meets the requirements of the Corporate Tax Law and is carried out for valid economic reasons, rather than solely to obtain a tax advantage.
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 operación puede acogerse al régimen especial de fusión del TRLIS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 83.1 del TRLIS. Los motivos de reducción de sociedades y costes de gestión se consideran económicamente válidos según el artículo 96.2 del TRLIS. En cuanto al IVA e ITPAJD, la transmisión de valores está exenta salvo que se pretenda eludir el impuesto de los inmuebles mediante la transmisión de valores no admitidos a negociación en mercado secundario oficial con ánimo de elusión.
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