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A company has enquired whether the merger of two entities with identical shareholders, intended to simplify management, allows for the application of the special Corporate Tax regime and how VAT, Transfer Tax, and Stamp Duty would be taxed. The DGT indicates that applying the special regime depends on the transaction being commercial in nature and not primarily intended to achieve a tax advantage.
Cuestión planteada 1) Si el planteamiento de la operación descrita, y los motivos expuestos en esta consulta son motivos económicos válidos suficientes para acoger la operación de restructuración empresarial de fusión por absorción al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre del Impuesto sobre Sociedades.
Para acogerse al régimen especial de IS, la fusión debe realizarse en el ámbito mercantil y cumplir el artículo 76.1 de la LIS. La aplicación del régimen queda excluida si el objetivo principal es la ventaja fiscal, debiendo los órganos de comprobación valorar los motivos económicos. En cuanto al IVA, la transmisión de locales sin estructura organizativa se considera mera cesión de bienes sujeta al impuesto. El ITP y AJD no se aplicará por ser operación de reestructuración, y el IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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