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A company has requested a ruling on whether the global transfer of its assets and liabilities to its sole shareholder can benefit from the special tax regime for mergers. The Directorate General for Taxes (DGT) has ruled that it cannot, as the transaction does not meet the definitions set out in the Corporate Income Tax Law and involves the liquidation of the entity.
Cuestión planteada Si la operación mencionada puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Las operaciones de cesión global de activos y pasivos reguladas en el artículo 81.1 de la Ley 3/2009 no se corresponden con las operaciones de fusión establecidas en el artículo 83 del TRLIS. Además, la cesión global prevista en el apartado 2 de dicho artículo mercantil implica la liquidación de la sociedad cedente, lo que impide aplicar el régimen especial por no cumplir los requisitos del artículo 83.1 del TRLIS. Por tanto, la operación debe tributar por el régimen general.
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