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A consulting entity proposes relocating its registered office and effective management base from Spain to the Netherlands. The DGT concludes it cannot benefit from the special merger and split regime as it has not demonstrated status as a European Society or a European Cooperative Society.
Cuestión planteada Si la operación descrita, de cambio de domicilio social, es susceptible de ser acogida al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y si los motivos económicos alegados son válidos a estos efectos.
El régimen de diferimiento del capítulo VII del título VII de la LIS solo es aplicable a Sociedades Europeas o Cooperativas Europeas que trasladen su domicilio entre Estados miembros. Al no ser la consultante una Sociedad Europea, la operación no puede acogerse a dicho régimen. El traslado de domicilio y la inscripción en el nuevo registro mercantil conlleva la pérdida de la condición de residente fiscal en España al dejar de estar constituida conforme a las leyes españolas.
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