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A loss-making company with an inactive premises intends to merge with another company to improve efficiency and solvency. The DGT is analysing whether the operation qualifies as a restructuring for Corporate Tax, VAT, and Stamp Duty purposes.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La operación puede acogerse al régimen especial de fusión del TRLIS si se realiza bajo la Ley de modificaciones estructurales y tiene motivos económicos válidos, como la racionalización de actividades. La existencia de bases imponibles negativas o la inactividad de la absorbida no impiden el régimen si se refuerza la situación financiera de las actividades resultantes. En cuanto al IVA, la aportación de un local y deudas no constituye una unidad económica autónoma, por lo que está sujeta al impuesto. Respecto al ITPAJD, si es reestructuración, no está sujeta a operaciones societarias y está exenta en las demás modalidades.
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