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A holding company proposes a merger by absorption of a subsidiary dedicated to property leasing. The DGT examines whether the transaction meets the requirements for the special merger regime and its tax treatment under other levies.
Cuestión planteada 1). Si la operación planteada puede acogerse al régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS) y, en concreto, si la transmisión generacional inter vivos de las participaciones empresariales respecto de las que serían de aplicación los beneficios fiscales de la empresa familiar recogidos en el artículo 4.ocho.dos de la LIP, el artículo 20.6 de la LISD y el artículo 33.3.c) de la LIRPF pudiera impedir la aplicación del citado régimen.
La fusión puede acogerse al régimen especial de la LIS si se realiza bajo la Ley 3/2009 y responde a motivos económicos válidos, como la racionalización de actividades o la transmisión generacional. La operación no estará sujeta al IVA si los elementos transmitidos constituyen una unidad económica autónoma. En cuanto al ITP y AJD, la operación es una reestructuración no sujeta a la modalidad de operaciones societarias y exenta en las demás modalidades. El IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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