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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 escisión total podrían acogerse al régimen especial de la LIS si se realizan conforme a la normativa mercantil y cumplen los requisitos de los artículos 76.1 y 76.2. La aplicación de este régimen permite que no se integren rentas en la transmitente ni en los socios, y que se mantengan los valores y antigüedad de los bienes. No obstante, la Administración debe verificar que la operación no tenga como objetivo principal la ventaja fiscal o el fraude (art. 89.2 LIS). Si se consideran operaciones de reestructuración, estarán no sujetas a la modalidad de operaciones societarias y exentas de transmisiones patrimoniales onerosas y actos jurídicos documentados en el ITPAJD.
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