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A company has proposed a merger to concentrate its real estate activity and simplify its family structure. The DGT indicates that the operation may qualify for the special Corporate Tax regime if it meets commercial and economic requirements, and will not be subject to VAT if the transfer constitutes an autonomous economic unit.
Cuestión planteada 1. Si a la operación de fusión planteada se le podría aplicar el régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de fusiones del IS, la operación debe realizarse en el ámbito mercantil y responder a motivos económicos válidos, no a una mera ventaja fiscal. Respecto al IVA, la transmisión no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, la transmisión de elementos de arrendamiento junto con el personal podría cumplir el supuesto de no sujeción.
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