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A company inquires about the taxation of a merger by absorption involving the transfer of real estate. The DGT analyzes the application of the special regime for Corporate Income Tax, the non-applicability of VAT, and the exemption 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 Law on Structural Modifications and has valid economic reasons, without the existence of tax loss carryforwards invalidating the regime. For VAT, the transfer shall not be subject to tax if it constitutes an autonomous economic unit; otherwise, it shall be subject to tax, and the exemption for the transfer of buildings with a waiver of deduction may apply. For Transfer Tax and Stamp Duty, restructuring operations are exempt.
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