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A Spanish company proposes a spin-off of its assets followed by a cross-border merger with a Dutch entity. The DGT examines whether these operations meet the requirements to apply the special regime for mergers in Corporate Income Tax (CIT) and the group of entities regime for VAT.
Cuestión planteada 1. En relación con la operación en general:
Para la segregación, esta podrá acogerse al régimen especial de IS si constituye una aportación de rama de actividad que permita desarrollar una explotación económica autónoma. La fusión transfronteriza podrá aplicar el régimen especial si se realiza bajo la Ley de modificaciones estructurales y cumple la LIS. En cuanto al IVA, la entidad segregada (A) no podrá integrarse en el grupo de entidades hasta el año natural siguiente. Tras la fusión, la entidad absorbente holandesa podrá ser dominante si dispone de un establecimiento permanente en España al que se afecten las participaciones.
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