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A German company with a permanent establishment in Spain engaged in real estate promotion plans to be absorbed by its German parent. The DGT examines whether this merger can benefit from the special tax neutrality regime of the Corporate Income Tax and its implications for other taxes.
Cuestión planteada 1. Si le sería aplicable el régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades a la operación de fusión por absorción proyectada, fusión impropia de sociedades alemanas, respecto a sus efectos fiscales en España (cambio de titularidad del establecimiento permanente).
La fusión de sociedades residentes en Alemania puede acogerse al régimen especial del TRLIS si cumple los requisitos mercantiles y tiene motivos económicos válidos. En este caso, la tributación por la ganancia patrimonial del establecimiento permanente en España se difiere hasta la transmisión de los elementos a terceros. La opción por este régimen debe ejercerla la entidad adquirente mediante escritura pública y comunicación al Ministerio. Respecto al IIVTNU, el no devengo depende de que concurran las circunstancias de la disposición adicional segunda del TRLIS.
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