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The DGT states that if the absorption merger meets commercial and LIS requirements, the fiscal neutrality regime applies, preserving the assets' fiscal values and ages.
Question raised
If the merger complies with the requirements of Article 76.1 of the LIS and is carried out within a commercial scope, the tax neutrality regime applies. In this case, the income of the transferor is not included in its taxable base and the partners do not include income from the attribution of values. The assets received maintain the value and seniority of the transferor, and therefore are not considered used assets for their depreciation. The transfer of the economic unit shall not be subject to VAT and the restructuring operation shall be not subject to ITP/AJD in its corporate operations modality and exempt in others.
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