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Two non-profit associations have requested clarification on whether the merger of one into another can qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the requirements of the Corporate Tax Act are met and the merger is driven by economic motives.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades
El régimen especial de fusiones es aplicable a entidades que no tengan forma jurídica de sociedad mercantil, como las asociaciones, siempre que produzcan resultados equivalentes a las sociedades. La operación debe suponer la disolución de la absorbida sin liquidación y transmitir la totalidad de su patrimonio sin alterar la participación de los asociados. Los motivos de la operación deben ser económicos válidos y no tener como fin principal el fraude o la ventaja fiscal. En el ámbito del IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma.
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