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A company subject to the general VAT scheme absorbs another that used the special cash accounting scheme. The DGT clarifies that the absorbing entity must follow the general accrual rules following the merger, although it may subsequently opt for the cash accounting method.
Cuestión planteada Aplicación del régimen especial del criterio de caja por la entidad consultante.
En las operaciones de fusión, la entidad absorbente se subroga en los derechos y obligaciones de la absorbida. Por tanto, tras la fusión, las operaciones de la consultante deben declararse bajo el régimen general de devengo. No obstante, la entidad absorbente puede optar por el régimen especial de criterio de caja una vez concluido el proceso, ejerciendo la opción en diciembre mediante declaración censal y cumpliendo los requisitos legales.
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