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The consultant proposes an improper merger followed by non-cash contributions from partners to other companies. The DGT states that these operations may fall within the special neutrality regime and be exempt from VAT, provided legal requirements are met and the primary objective is not fiscal advantage.
Cuestión planteada 1. Si a la operación de fusión impropia que pretende realizar la consultante le resulta de aplicación el régimen especial de fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, considerándose como motivos económicamente válidos los relacionados anteriormente.
La fusión impropia puede acogerse al régimen especial si se realiza en el ámbito mercantil y cumple el artículo 76.1.c) de la LIS. Las aportaciones no dinerarias de personas físicas pueden beneficiarse de la neutralidad fiscal si las participaciones aportadas se han poseído ininterrumpidamente durante un año y se mantiene una participación del 5% en la entidad beneficiaria. La transmisión de la unidad económica en la fusión no estará sujeta al IVA si constituye una unidad económica autónoma. La transmisión de acciones por socios no empresarios estará no sujeta al IVA, y si son empresarios, estará sujeta pero exenta salvo excepciones específicas.
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