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A consulting company proposes an absorption merger for rationalisation and coordination. The DGT assesses whether the transaction qualifies for the IS special regime, exemption from VAT, and treatment in ITP and AJD.
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 podrá acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el art. 76.1.a) de la LIS, siempre que existan motivos económicos válidos. En el IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma. En el ITP y AJD, la calificación depende de si la fusión es una operación de reestructuración según la LIS.
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