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A company inquired whether a merger intended to centralise real estate management would qualify for the special Corporate Tax regime. The DGT ruled that the stated reasons are economically valid and that the assets and shareholders' interests maintain their value and continuity.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos. En concreto, si la entidad absorbente se subroga en el valor y antigüedad de los activos recibidos y si los valores recibidos por los socios de la absorbida conservarán el valor y antigüedad de los originarios.
La operación puede acogerse al régimen especial del TRLIS si cumple los requisitos mercantiles y fiscales, siempre que no tenga como fin principal el fraude o la ventaja fiscal. Los motivos de centralización y ahorro de costes se consideran económicamente válidos. Los bienes adquiridos mantienen el valor y la fecha de adquisición de la transmitente, y los socios conservan la valoración y antigüedad de los valores entregados. No obstante, las bases imponibles negativas no serán compensables en la parte que hayan generado un deterioro de valor deducible en la sociedad transmitente.
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