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A construction and property development company has requested a ruling on whether a merger by absorption of a real estate leasing subsidiary can qualify for the special Corporate Tax regime, the waiver of VAT exemption, and the specific treatment regarding Transfer Tax (ITP/AJD) and the Tax on Legal Entities' Property Transfers (IIVTNU). The Directorate General for Taxes (DGT) indicates that applying the special Corporate Tax regime depends on the operation meeting commercial requirements and having valid economic motives, rather than being purely tax-driven.
Cuestión planteada 1º) Si la operación descrita se podría acoger al 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 el Impuesto sobre Sociedades, la fusión puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el art. 76.1.a) de la LIS, siempre que no tenga como principal objetivo el fraude o la evasión fiscal (art. 89.2 LIS). Respecto al IVA, la transmisión de solares y viviendas arrendadas no constituye una unidad económica autónoma, por lo que se considera mera cesión de bienes sujeta al impuesto. En ITP/AJD, la operación de reestructuración está exenta según el art. 45.I.B) 10 del TRLITPAJD. El IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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