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The DGT responds that a merger between two companies carried out by a third party may apply to the special IS regime if commercial and economic conditions are met, although the transfer of specific assets may be subject to VAT.
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.
La operación puede acogerse al régimen especial de IS si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el art. 76.1.a) de la LIS. Los motivos económicos de racionalización presentados se consideran válidos para evitar la aplicación del art. 89.2 de la LIS. En cuanto al IVA, la transmisión no constituye una unidad económica autónoma, por lo que se considera mera cesión de bienes sujeta al impuesto. Para el ITPAJD, la operación es una reestructuración no sujeta y exenta.
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