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A company inquired whether a merger involving a subsidiary owning real estate could apply for the IS special regime and whether its economic motives were valid. The DGT states that the operation must comply with commercial law and IS requirements, with economic motives being valid only if they reflect actual facts.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos son válidos.
Para aplicar el régimen especial de IS, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c) de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos. Los motivos de simplificación y reducción de costes podrían ser válidos, pero su calificación depende de los hechos. En cuanto al IVA, la no sujeción requiere que los elementos transmitidos constituyan una unidad económica autónoma en el transmitente.
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