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A French resident entity has enquired whether the merger of its Spanish subsidiary, whose assets are primarily real estate, can benefit from the special merger regime. The DGT has determined that the transaction is subject to Non-Resident Income Tax (IRNR) due to the nature of the assets, though the special regime could apply if commercial and economic requirements are met.
Cuestión planteada Aplicación del régimen especial de fusiones a la operación descrita.
Las ganancias derivadas de la fusión de una entidad cuyo activo esté constituido principalmente por bienes inmuebles en España pueden tributar en España según el Convenio hispano-francés y el TRLIRNR. El régimen especial de fusiones de la LIS es aplicable a no residentes si se cumplen los requisitos de la norma y la operación tiene motivos económicos válidos. La comunicación de la operación debe realizarla la entidad transmitente en un plazo de tres meses desde la escritura pública si ninguna de las partes es residente en España.
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