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Una empresa consulta cuándo surten efectos de una fusión por absorción para el IVA y qué consecuencias tiene. La DGT responde que la eficacia de la fusión es desde la inscripción registral y que, si la absorbente pasa a realizar operaciones exentas sin derecho a deducción, deberá aplicar la regla de la prorrata.
Cuestión planteada Fecha desde la que se producen los efectos de la fusión a efectos del Impuesto sobre el Valor Añadido, así como, los efectos de la fusión en la sociedad consultante.
La eficacia de una operación de fusión se produce desde el momento de su inscripción en el Registro Mercantil. Si la entidad absorbente comienza a realizar operaciones sujetas y exentas que no generan derecho a deducción, deberá aplicar la regla de la prorrata para determinar su porcentaje de deducción según el artículo 105 de la Ley del IVA.
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