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A consulting entity proposes the merger of four companies dedicated to property leasing to optimise resources and management. The DGT analyses the application of the special merger regime for Corporate Tax, the VAT treatment in property transfers, and the implications for Transfer Tax (ITP), Stamp Duty (AJD), and Property Transfer Tax (IIVTNU).
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación puede acogerse al régimen especial de fusiones de la LIS si se realiza en el ámbito mercantil y cumple sus requisitos. Los motivos de optimización de recursos y mejora de gestión se consideran económicamente válidos según el artículo 89.2 de la LIS. En cuanto al IVA, la transmisión de inmuebles no constituye una unidad económica autónoma, por lo que se considera mera cesión de bienes sujeta al impuesto. Respecto al ITP y AJD, la operación de reestructuración está exenta en sus modalidades de transmisiones onerosas y actos jurídicos documentados.
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