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An Irish company asks whether moving its registered office to Spain and then merging by reverse absorption generates tax under Spanish personal income tax (IRPF). The DGT replies that the move does not generate taxable income, but the merger could result in capital gains unless the special neutrality regime applies.
Cuestión planteada 1. Si el proceso de cambio de domicilio de la entidad consultante X a España lleva aparejada la tributación en el Impuesto sobre la Renta de las Personas Físicas para la persona física PF 1.
El traslado de domicilio social de una entidad extranjera a España no genera por sí mismo rentas gravables ni ganancias patrimoniales en los socios si no se altera la personalidad jurídica ni la participación. No obstante, la posterior fusión por absorción puede generar ganancias o pérdidas patrimoniales en los socios, clasificadas como renta del ahorro. Estas rentas no se integrarán en la base imponible si se cumplen los requisitos del régimen especial de fusiones de la LIS. Dicho régimen no será aplicable si la operación tiene como objetivo principal la ventaja fiscal sin motivos económicos válidos.
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