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A consultancy firm proposes an absorption merger where the absorbing entity is Italian and assets in Spain are affected by a permanent establishment. The DGT indicates that the operation may qualify for the special merger regime under Legislative Decree 3/2009 if it meets the required conditions and has valid economic motives, while also assessing the existence of a permanent establishment and exemption from VAT and ITPAJD.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen especial de fusiones de la LIS si se realiza bajo la Ley 3/2009, cumple el art. 76.1 y los motivos económicos son válidos según el art. 89.2. Se considera que existe establecimiento permanente si la sucursal en España realiza la actividad de forma independiente con medios humanos y materiales. La transmisión no estará sujeta a IVA si constituye una unidad económica autónoma. La operación no estará sujeta a la modalidad de operaciones societarias del ITPAJD y no devengará IIVTNU si concurren los requisitos de la disposición adicional segunda de la LIS.
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