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A company inquired about the tax implications of a Portuguese subsidiary's move to Spain and the applicability of the special reorganisation regime in a series of merger, contribution and split transactions. The DGT clarifies that a domicile transfer does not generate income and that such operations may qualify for the special regime if they meet commercial and economic requirements.
Cuestión planteada 1º) Cuál sería la fiscalidad del traslado de residencia de la entidad P al territorio español a los efectos del Impuesto sobre Sociedades, Impuesto sobre el Valor Añadido y el Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados.
El traslado de domicilio social de una entidad de la UE a España le convierte en residente fiscal y sujeto pasivo del IS por sus rentas mundiales, pero no genera rentas por sí mismo. La fusión, aportación de activos y escisión financiera pueden acogerse al régimen especial del IS si cumplen los requisitos mercantiles y económicos. En el IVA, la aportación de inmuebles sin estructura organizativa está sujeta al impuesto. El traslado de una sociedad de la UE no constituye hecho imponible en ITP/AJD por operaciones societarias.
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