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A query was raised regarding whether a merger between companies within the same group can apply the special Corporate Tax regime and if valid economic reasons exist. The DGT indicates that this may apply if commercial and tax requirements are met, and that the transfer will not be subject to VAT as it constitutes an autonomous economic unit.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para el IS, la operación puede acogerse al régimen especial si se realiza bajo la Ley de modificaciones estructurales y cumple el art. 76.1.a) de la LIS, siempre que no tenga como fin principal el fraude o la evasión fiscal. Los motivos de simplificación y eficiencia descritos podrían considerarse económicamente válidos, aunque su aplicación depende de la valoración de los hechos. En cuanto al IVA, la transmisión no estará sujeta al impuesto si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios.
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