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A company inquired whether the transfer of a property owned by a related entity could qualify for the special Corporate Tax merger regime. The DGT ruled that, although the transaction may meet the requirements for a merger and valid economic reasons, the transfer of the property is subject to VAT as it does not constitute an autonomous economic unit.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
Para el Impuesto sobre Sociedades, la operación puede acogerse al régimen especial si se realiza bajo la Ley de modificaciones estructurales y cumple el artículo 76.1.a de la LIS con motivos económicos válidos. En cuanto al ITP y AJD, la operación se considera de reestructuración, lo que conlleva la no sujeción y exención. Respecto al IVA, la transmisión de un inmueble arrendado sin estructura organizativa de factores de producción se considera mera cesión de bienes, por lo que está sujeta al impuesto.
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