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A company has requested a ruling on whether the merger of two entities held by the same shareholder can qualify for the special Corporate Income Tax regime and if the transfer of assets is exempt from VAT. The DGT has ruled that, provided commercial and tax requirements are met, the transaction may qualify for the special regime and be considered outside the scope of VAT.
Cuestión planteada 1º) Si la operación descrita puede 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 Impuesto sobre Sociedades, la operación puede acogerse al régimen especial si cumple los requisitos de la Ley 3/2009 y el artículo 76.1.a) de la LIS, siempre que no tenga como fin principal el fraude o la evasión fiscal. Los motivos de centralización y racionalización de actividades se consideran económicos válidos. Respecto al IVA, la transmisión no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios.
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