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A real estate company seeks advice on the tax treatment of an absorption merger within the same family group. The DGT examines IS, IRPF, IVA and ITPAJD treatment, subject to the existence of genuine economic motives.
Cuestión planteada 1. Tributación de la fusión en el Impuesto sobre Sociedades e Impuesto sobre la Renta de las Personas Físicas.
Para aplicar el régimen especial de fusiones en el Impuesto sobre Sociedades, la operación debe realizarse por motivos económicos válidos y no con fines de fraude o evasión fiscal. En el IRPF, si se aplica el régimen especial, los socios residentes no integran en su base imponible la ganancia o pérdida patrimonial, manteniendo el valor y fecha de adquisición de los títulos entregados. En el IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma. En el ITPAJD, la fusión se considera operación de reestructuración, lo que conlleva la no sujeción y exención de las demás modalidades.
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