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A French group plans a merger where entity Y will absorb its subsidiary X, resulting in Spanish entity A becoming part of Y. The DGT examines whether this transaction qualifies for fiscal neutrality and how patrimonial gains would be taxed in Spain.
Cuestión planteada Si la operación de fusión descrita podría:
La operación de fusión puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si cumple los requisitos de la normativa mercantil y no tiene como objetivo principal el fraude o la evasión fiscal. En el Impuesto sobre la Renta de No Residentes, las ganancias derivadas de la fusión por la entidad francesa podrían tributar en España si el activo de la sociedad española está constituido principalmente por bienes inmuebles. Respecto al ITPAJD, la operación no está sujeta por operaciones societarias al realizarse fuera del ámbito territorial, ni por transmisiones onerosas o actos documentados.
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