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A query was raised regarding whether a merger operation can qualify for the special Corporate Tax regime and its impact on VAT, IIVTNU, and ITP/AJD. The DGT indicates that if the merger meets commercial requirements and is supported by valid economic reasons, it may qualify for the special Corporate Tax regime, be not subject to ITP/AJD, and be not subject to IIVTNU under certain conditions.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el IS, la fusión puede acogerse al régimen especial si se realiza según la Ley 3/2009 y tiene motivos económicos válidos sin fines de fraude. En IVA, la transmisión de dos locales no constituye una unidad económica autónoma, por lo que está sujeta. En IIVTNU, no se devenga si concurren las circunstancias de la disposición adicional segunda de la LIS. En ITP/AJD, la operación de reestructuración conlleva la no sujeción y la exención de las otras modalidades.
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