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A company proposes an absorption merger with its subsidiary to simplify its structure and improve real estate management. The DGT examines whether this transaction qualifies for the special merger regime and its impact on Corporate Income Tax, Personal Income Tax and VAT.
Cuestión planteada - Si la operación descrita puede quedar acogida al régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, difiriendo la tributación de los diferentes impuestos que podrían afectar a la misma, especialmente el Impuesto sobre la Renta de las Personas Físicas, Impuesto sobre Sociedades, IVA, Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados e Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana.
La operación puede acogerse al régimen especial de fusiones si se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS. Los motivos de simplificación organizativa y optimización de gestión pueden considerarse económicos válidos, siempre que no sea para obtener una ventaja fiscal. En el caso de la sociedad absorbente, se subrogaría en el derecho a compensar bases imponibles negativas con los límites de la LIS. Para el IVA, la transmisión de un único inmueble no constituye una unidad económica autónoma, por lo que la operación estará sujeta al impuesto.
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