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A non-profit sports association has requested a ruling on the taxation of a merger by absorption with another cultural entity involving real estate. The DGT explains that the transaction may qualify for special exemption or non-taxation regimes, provided it meets the requirements of the Corporate Tax Act and is not intended for tax fraud.
Cuestión planteada Cuál sería la tributación de la operación de fusión a los efectos del Impuesto sobre Sociedades, el Impuesto sobre el Valor Añadido, el Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados y el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
En el Impuesto sobre Sociedades, la fusión se valorará por valor de mercado salvo que se aplique el régimen especial del Capítulo VII del Título VII de la LIS. Para el IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma. En ITP y AJD, la operación es una reestructuración exenta. El IIVTNU no se devengará si concurren las circunstancias de la disposición adicional segunda de la LIS.
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