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A vehicle manufacturing company has enquired whether the merger of its R&D subsidiary can qualify for the special Corporate Tax regime based on valid economic reasons. The Directorate-General for Taxes (DGT) ruled that if commercial requirements are met and the motives are economic, the special regime applies. This results in the transaction not being subject to VAT or ITPAJD, and the non-accrual of IIVTNU.
Cuestión planteada 1. Si la operación de reestructuración planteada puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la LIS y si los motivos descritos resultan motivos económicamente válidos a los efectos de lo previsto en el artículo 89.2 de la LIS.
La operación podrá acogerse al régimen especial de la LIS si cumple los requisitos de fusión de la legislación mercantil. Los motivos de integración para lograr eficiencia de costes, sinergias y ahorro de administración se consideran económicamente válidos. Bajo estas condiciones, la transmisión de la unidad de I+D no estará sujeta al IVA por constituir una unidad económica autónoma. Asimismo, la operación estará no sujeta al ITPAJD en su modalidad de operaciones societarias y exenta en las de transmisiones onerosas y actos jurídicos documentados.
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