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A real estate company proposes to absorb another to simplify its structure and improve solvency. The DGT examines whether the transaction meets the requirements to apply special regimes under Corporate Income Tax, ITPAJD, IIVTNU, and VAT.
Cuestión planteada
La operación puede acogerse al régimen especial de IS si se realiza en el ámbito mercantil y los motivos económicos son válidos. En el ITPAJD, la fusión se considera operación de reestructuración, por lo que no está sujeta a la modalidad de operaciones societarias y está exenta en las modalidades de transmisiones onerosas y actos jurídicos documentados. Respecto al IIVTNU, no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS. En el IVA, la transmisión de los inmuebles se considera una mera cesión de bienes sujeta al impuesto, aunque podría estar exenta si se trata de segundas o ulteriores entregas de edificaciones.
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