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A consulting company proposes a merger by absorption of a subsidiary to centralise the operation of shopping centres. The DGT analyses the application of the special Corporate Tax regime, VAT non-applicability, and exemptions from Transfer Tax and Stamp Duty.
Question raised
For Corporate Income Tax, the transaction may qualify for the special regime if carried out under the Structural Changes Law and complies with Article 76.1.c) of the LIS, provided that its primary purpose is not tax fraud or evasion. Regarding VAT, non-liability requires that the transferred elements constitute an autonomous economic unit capable of carrying out an activity by its own means. With respect to ITP and AJD, the restructuring operation is exempt in its modalities of onerous asset transfers and documented legal acts.
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