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A group of real estate companies queried whether their restructuring via merger or share exchange could qualify for the special Corporate Tax regime, whether the transfer of assets constitutes a business line for VAT exemption purposes, and if the share exchange is exempt from ITPAJD (Transfer Tax). The DGT ruled that these operations may qualify for the special regime if they meet commercial and economic requirements, and that the share exchange is exempt unless an intent to evade tax is proven.
Cuestión planteada 1. Si la operación de reestructuración mediante la fusión de las sociedades o a través de un canje de valores puede acogerse al régimen especial del capítulo VII del título VII de la LIS.
Las fusiones y canjes de valores pueden acogerse al régimen especial de la LIS si se realizan en el ámbito mercantil y responden a motivos económicos válidos. La transmisión de activos constituye una unidad económica autónoma para la no sujeción al IVA si permite desarrollar una actividad empresarial por medios propios. El canje de valores está exento de IVA e ITPAJD, salvo que se pretenda eludir el impuesto de la transmisión de inmuebles, lo cual es una cuestión de hecho comprobable por la Administración.
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