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A query was raised regarding whether the global transfer of assets from an instrumental foundation to its controlling entity can qualify for the special tax regime for mergers. The Directorate General for Taxes (DGT) ruled that this is possible, provided the operation is treated as an improper merger and all legal requirements are met.
Cuestión planteada Si la operación mencionada de cesión global de activos puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
El régimen especial de fusiones es aplicable a sujetos pasivos que no tengan forma de sociedad mercantil, siempre que produzcan resultados equivalentes a una fusión. En este caso, la fundación puede aplicar el régimen si su disolución sin liquidación suponga la transmisión de la totalidad de su patrimonio a la entidad que ejerce el control total. La operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la ventaja fiscal.
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