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A query was raised regarding whether the merger of two US LLCs, which hold Spanish subsidiaries, triggers a capital gain in Spain. The DGT ruled that, under the Double Taxation Convention with the US, the transaction may not be considered a disposal if the requirements for a group of companies are satisfied.
Cuestión planteada Si la fusión de las dos LLC, de las que dependen directa o indirectamente las dos sociedades españolas al 100%, genera una ganancia patrimonial gravable en España.
La posible ganancia derivada de la fusión entre dos LLC residentes en el mismo Estado contratante no debe considerarse enajenación según el artículo 13.4 del Convenio, si se aplica el apartado 10.c) de su Protocolo. Para ello, la transmisión debe ocurrir entre miembros de un grupo en régimen de declaración consolidada y la contraprestación debe ser la participación en la adquirente, siempre que una sociedad residente detente al menos el 80% del capital de ambas. En tal caso, la ganancia solo puede someterse a imposición en el Estado de residencia del transmitente.
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