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A company has requested a ruling on the taxation of a merger by absorption involving two real estate holding entities. The DGT indicates that the transaction may qualify for the special Corporate Tax regime provided there are valid economic reasons. It will be subject to IGIC as it constitutes a mere transfer of assets, but will not be subject to ITPAJD as it qualifies as a restructuring operation.
Cuestión planteada Tributación de la fusión por absorción a la hora de transmitir los inmuebles de las entidades absorbidas a la absorbente con respecto al Impuesto sobre Sociedades, al IGIC y al ITPAJD.
En el Impuesto sobre Sociedades, la fusión puede acogerse al régimen especial si se realiza en el ámbito mercantil y no tiene como fin principal el fraude o la evasión fiscal. Respecto al IGIC, la transmisión de inmuebles está sujeta al impuesto al no constituir una unidad económica autónoma, aunque podría aplicarse la exención por segundas y ulteriores entregas de edificaciones. En el ITPAJD, la operación se considera de reestructuración, por lo que no está sujeta a la modalidad de operaciones societarias y está exenta en las modalidades de transmisiones patrimoniales onerosas y actos jurídicos documentados.
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