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A banking entity resident in Spain sought clarification on whether its merger operation could apply the special regime under the Corporate Tax Law. The DGT ruled that, provided it meets commercial and tax requirements and possesses valid economic reasons, it may qualify for said regime and will not be subject to ITPAJD.
Cuestión planteada Si la operación de fusión puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014.
Si la operación se realiza bajo la normativa mercantil y cumple el artículo 76.1.a) de la LIS, puede acogerse al régimen especial siempre que no tenga como fin el fraude o la evasión fiscal. Los motivos económicos de la consultante se consideran válidos según el artículo 89.2 de la LIS. En cuanto al ITPAJD, la operación es una reestructuración, por lo que no está sujeta a la modalidad de operaciones societarias y está exenta de las modalidades de transmisiones patrimoniales onerosas y actos jurídicos documentados.
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