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A company owning a hotel has enquired whether its merger and the transfer of assets for hotel operations can benefit from special tax regimes. The DGT indicates that, provided commercial and economic requirements are met, the merger may qualify for the special Corporate Tax regime and the transfer of assets will not be subject to VAT.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para el Impuesto sobre Sociedades, si la fusión se realiza según la Ley 3/2009 y tiene motivos económicos válidos (como la eficiencia administrativa o financiera), puede acogerse al régimen especial del artículo 76.1 de la LIS. Respecto al IVA, la transmisión de elementos no estará sujeta al impuesto si constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios, lo cual parece cumplirse si se transmiten los medios para la gestión hotelera.
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