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A sports association without public utility status has enquired whether it can apply the special tax merger regime when absorbing two other associations. The DGT has ruled that this is possible provided that the conditions of the Corporate Income Tax Act (LIS) are met and the transaction is driven by valid economic reasons.
Cuestión planteada Si a la operación de fusión planteada se le podría aplicar el régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las entidades sin ánimo de lucro que no están acogidas a la Ley 49/2002 son entidades parcialmente exentas y pueden aplicar el régimen especial de fusiones. Para ello, la operación debe implicar la transmisión en bloque del patrimonio social mediante la disolución sin liquidación de las entidades absorbidas, sin alterar la participación de los asociados. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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