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A company wishes to acquire 100% of another to absorb it and simplify its property leasing structure. The DGT examines whether the transaction meets the requirements of the special merger regime and its treatment under other taxes.
Cuestión planteada Si la operación de compraventa de participaciones con la consiguiente fusión por absorción puede acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 83.1 del TRLIS, puede acogerse al régimen especial de IS. Los motivos de simplificación estructural y eficiencia administrativa alegados se consideran económicos válidos según el artículo 96.2 del TRLIS. En cuanto a la compra de participaciones, la transmisión está exenta de IVA e ITPAJD, salvo que se demuestre ánimo de elusión de impuestos sobre inmuebles. La fusión puede considerarse operación de reestructuración, lo que conlleva su no sujeción al ITPAJD por operaciones societarias y su exención en otras modalidades.
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