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A holding company asks whether a merger among its subsidiaries can apply the special tax regime and if the stated reasons are valid. The DGT responds that the operation may qualify if it takes place in the commercial sphere and the reasons are economic, not merely fiscal.
Cuestión planteada 1. Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
La fusión puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil y los motivos son económicos válidos, como la simplificación estructural o el relevo generacional. La existencia de bases imponibles negativas no invalida el régimen si la fusión no tiene como fin principal su compensación. Las bases imponibles de la absorbida pueden compensarse en la absorbente según los límites de los artículos 84 y DT 16ª de la LIS. En cuanto al IVA, la transmisión de la explotación agrícola es una operación no sujeta por ser una unidad económica autónoma, mientras que el negocio de arrendamiento será no sujeto solo si constituye una unidad económica autónoma; de lo contrario, estará sujeto y, en su caso, exento.
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