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A company has enquired whether a merger by absorption of two entities within the same family group can apply the special Corporate Tax regime. The DGT indicates that this is possible provided commercial and economic requirements are met, and further analyses the non-applicability of VAT and Stamp Duty (ITPAJD).
Cuestión planteada 1) Si la operación descrita pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
La operación puede acogerse al régimen especial de IS si se realiza bajo la Ley 3/2009 y cumple el artículo 83.1 del TRLIS, siempre que existan motivos económicos válidos y no sea para fraude o evasión. En el IVA, la transmisión no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sí misma. Respecto al ITPAJD, si la fusión es una operación de reestructuración según el TRLIS, estará no sujeta a la modalidad de operaciones societarias y exenta en las demás modalidades.
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