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A query was raised regarding the tax treatment of a merger intended to centralise real estate leasing activities. The DGT indicates that the transaction may qualify for the special Corporate Tax regime if supported by valid economic reasons and is exempt from ITPAJD as a business restructuring.
Cuestión planteada
Para el IS, la fusión puede acogerse al régimen especial si se realiza bajo la Ley de modificaciones estructurales y cumple el artículo 76.1 de la LIS con motivos económicos válidos. En el IVA, la transmisión de inmuebles no constituye una unidad económica autónoma, por lo que se considera mera cesión de bienes sujeta al impuesto. En el ITPAJD, la operación es una 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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