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A consultancy firm proposes a merger by absorption of an entity with negative taxable bases to rationalise its structure. The DGT examines the application of the special IS regime, exemption from VAT, and exemption in ITPAJD.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación puede acogerse al régimen especial de IS si se realiza en el ámbito mercantil y cumple el art. 76.1.a) de la Ley 27/2014. Los motivos de racionalización administrativa y unificación de sistemas se consideran económicos válidos, por lo que la existencia de bases imponibles negativas no impide el régimen. La adquirente se subroga en las bases imponibles negativas con los límites del art. 84.2 de la LIS. En IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma. En ITPAJD, la operación no estará sujeta si es una reestructuración societaria o estará exenta.
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