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A company has requested a ruling regarding the taxation of a merger by absorption followed by a total demerger to reorganise its assets. The DGT has ruled that these operations may qualify for the special Corporate Income Tax regime, VAT exemption (provided there is an economic unit), Stamp Duty exemption, and no accrual of Property Transfer Tax.
Cuestión planteada Aplicación del régimen fiscal especial establecido en el capítulo VII del título VII de la Ley 27/2014, del Impuesto sobre Sociedades, a la fusión por absorción de la consultante a la sociedad totalmente participada por ella y a la operación de escisión total por sucesión universal de la entidad resultante de la fusión en las 4 partes de la totalidad de su patrimonio social trasmitiéndolo en bloque a 4 entidades ya existentes mediante la atribución proporcional a sus socios, sin desplazamientos patrimoniales de unos socios a otros.
La fusión y la escisión total pueden acogerse al régimen especial de la LIS si se realizan en el ámbito mercantil y responden a motivos económicos válidos. En el IVA, la transmisión de inmuebles arrendados no estará sujeta si se transmite una unidad económica autónoma con estructura organizativa. En el ITPAJD, las operaciones de reestructuración están exentas. En el IIVTNU, no se devengará el impuesto si se cumplen los requisitos de la disposición adicional segunda de la LIS.
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