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A holding company queries whether the merger of its six subsidiaries may benefit from the special IS regime, exemption from ITP/AJD, and VAT exemption. The DGT confirms that the operation may qualify for the special IS regime if it meets commercial requirements and has valid economic grounds, and will be exempt from ITP/AJD.
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 sobre Sociedades.
Para aplicar el régimen especial de fusiones del IS, la operación debe realizarse en el ámbito mercantil y cumplir el art. 76.1.c) de la LIS con motivos económicos válidos. La existencia de bases imponibles negativas no impide la aplicación del régimen si se mantienen las actividades y se mejora la situación financiera. En el IVA, la transmisión no será una unidad económica autónoma si no cuenta con la estructura organizativa necesaria. El no devengo del IIVTNU está condicionado a que concurran las circunstancias de la disposición adicional segunda de la LIS.
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