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A parent company holding 100% of another seeks advice on the tax implications of a merger to unify business activities. The DGT analyses Corporate Tax, VAT, and Stamp Duty (ITPAJD).
Question raised
In Corporate Income Tax, the merger may qualify for the special regime if carried out under the Structural Changes Law and possesses valid economic reasons. In VAT, the transfer of real estate without its own organizational structure is considered a mere transfer of assets subject to the tax. In Stamp Duty, the operation is not subject to the corporate operations modality and is exempt under the modalities of transfers of assets and documented legal acts.
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