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The DGT confirms that a merger by absorption for concentrating rental activities may apply to the special IS regime if it has valid economic motives and meets commercial requirements, and if an autonomous economic unit is transferred, it will not be subject to VAT.
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.
Para el IS, la operación puede acogerse al régimen especial si se realiza en el ámbito mercantil y tiene motivos económicos válidos, sin que la existencia de bases imponibles negativas invalide la aplicación. En cuanto al IVA, la transmisión no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios, incluyendo medios materiales y humanos. Si no se transmite una unidad económica, la operación estará sujeta y, en su caso, exenta según la naturaleza del inmueble.
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