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An entity has requested a ruling on the tax treatment of a merger by absorption involving a company engaged in property leasing. The DGT analyses the application of the special Corporate Tax regime, the VAT exemption for the transfer of a business undertaking, and the exemption from IIVTNU.
Cuestión planteada
En IS, la operación puede acogerse al régimen especial si cumple los requisitos mercantiles y no tiene como fin principal el fraude o la ventaja fiscal sin motivos económicos válidos. En IVA, la transmisión no está sujeta si el conjunto de elementos constituye una unidad económica autónoma capaz de desarrollar la actividad. En IIVTNU, no se devengará el impuesto si la transmisión de terrenos urbanos deriva de una operación sujeta al régimen especial de fusiones de la LIS.
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