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A consultancy firm proposes absorbing its real estate buying and selling subsidiary to cut costs and resources. The DGT examines whether the transaction qualifies as a merger for Corporate Income Tax and its impact on VAT and ITP/AJD.
Cuestión planteada 1º)Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación podrá acogerse al régimen especial de IS si cumple los requisitos de fusión de la legislación mercantil y se realiza por motivos económicos válidos, como la racionalización de actividades. En cuanto al IVA, la transmisión de inmuebles y efectivo no constituye una unidad económica autónoma, por lo que se considera mera cesión de bienes sujeta al impuesto. Respecto al ITP/AJD, si la operación es una reestructuración, no estará sujeta a la modalidad de operaciones societarias y podría estar exenta.
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