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A family group of real estate promoters asks whether merging three companies followed by splitting them into three new entities can benefit from the IS special regime. The DGT states that if commercial and fiscal requirements are met, such a regime may apply and ITPAJD exemption could be obtained, provided there is no fraud or tax evasion.
Cuestión planteada 1. Si las operaciones descritas pueden 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.
La fusión y la posterior escisión total pueden acogerse al régimen especial de la LIS si se realizan conforme a la normativa mercantil y cumplen los requisitos del artículo 76. LIS. En la escisión, al ser la atribución de participaciones proporcional a la participación previa, no es necesario que los patrimonios constituyan ramas de actividad. Respecto al ITPAJD, las operaciones estarían no sujetas a la modalidad de operaciones societarias y exentas de transmisiones patrimoniales onerosas y actos jurídicos documentados. No obstante, la aplicación del régimen especial está condicionada a que no sea el objetivo principal la ventaja fiscal (art. 89.2 LIS).
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