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The applicant asks whether a merger of companies intended to centralise activity and optimise resources can apply the special Corporate Tax regime, and what the impact is on VAT and Stamp Duty (ITP/AJD). The DGT indicates that the reasons provided could be valid if legal requirements are met, and that the transfer of a business assets portfolio is not subject to VAT.
Cuestión planteada Si la citada operación de fusión podría acogerse al régimen tributario especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y, en particular, si los motivos expuestos pueden considerarse económicamente válidos.
Para aplicar el régimen especial de IS, la operación debe realizarse en el ámbito mercantil y no tener como principal objetivo el fraude o la evasión fiscal. Los motivos de reestructuración o racionalización de actividades pueden considerarse económicos válidos, aunque su validación es una cuestión de hecho. En cuanto al IVA, la transmisión de un patrimonio empresarial que constituya una unidad económica autónoma no está sujeta al impuesto. Respecto al ITP y AJD, las operaciones de reestructuración están exentas.
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