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A real estate company asks whether it can absorb another company within the same family group to simplify its structure and reduce costs. The DGT responds that the operation may qualify for the special regime of fiscal neutrality under the LIS, provided it meets commercial requirements and does not have the primary objective of fraud.
Cuestión planteada
La fusión por absorción puede acogerse al régimen de neutralidad fiscal de la LIS si se realiza en el ámbito mercantil y no tiene como objetivo principal el fraude o la evasión fiscal. En el IVA, la transmisión no estará sujeta si constituye una unidad económica autónoma. En el ITPAJD, la operación es una reestructuración que no está sujeta a la modalidad de operaciones societarias y está exenta en las demás modalidades. Finalmente, no se devenga el IIVTNU si concurren las circunstancias de la disposición adicional segunda de la LIS.
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