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A German company absorbs another German company that holds a permanent establishment in Spain engaged in real estate development. The DGT examines whether this transaction qualifies for the special merger regime under the Corporate Tax Act and if it is exempt from Stamp Duty.
Cuestión planteada Se han indicado en la descripción de hechos.
Si la fusión cumple los requisitos mercantiles, puede acogerse al régimen especial de la LIS, permitiendo el diferimiento de la tributación de las rentas derivadas de la transmisión de elementos del establecimiento permanente. Para ello, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal. Asimismo, no se devengará el IIVTNU si concurren las circunstancias de la disposición adicional segunda de la LIS. La comunicación obligatoria a la Administración, al no ser residentes ni la adquirente ni la transmitente, debe ser presentada por los socios si residen en España, o por la transmitente en caso contrario.
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