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A taxpayer proposes a merger by absorption between two real estate leasing companies to streamline their structure. The DGT determines that the operation may benefit from the special Corporate Tax regime provided there are valid economic reasons, and analyses the tax implications regarding other levies.
Cuestión planteada Si la operación de fusión planteada podría beneficiarse del régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La fusión puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil y tiene motivos económicos válidos, como la racionalización de actividades. Las bases imponibles negativas de la absorbida pueden compensarse en la absorbente según los límites de los artículos 84 y DT 16ª de la LIS. La transmisión de patrimonio empresarial no estará sujeta a IVA si constituye una unidad económica autónoma. La operación no estará sujeta a ITP/AJD por ser una reestructuración societaria exenta.
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