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A consulting company intends to absorb one of its subsidiaries to simplify its structure and improve solvency. The DGT examines whether the transaction meets the requirements for the special Corporate Tax merger regime, VAT non-applicability, and the treatment under Stamp Duty.
Cuestión planteada 1º) Si la operación descrita puede 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 Impuesto sobre Sociedades, la operación podría acogerse al régimen especial si se realiza en el ámbito mercantil y tiene motivos económicos válidos. En el IVA, la transmisión no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad. En el ITPAJD, la operación es una reestructuración no sujeta a la modalidad de operaciones societarias y exenta en las demás modalidades, salvo que se acredite ánimo de elusión mediante la transmisión de valores.
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