Consecuencias fiscales en el Impuesto sobre Sociedades de la nueva Ley de Modificaciones Estructurales

Abstract

This monograph addresses the tax consequences recorded in the area of Corporate Income Tax as a result of the recent come into force of Law 3 / 2009 of 3 April on Structural Modifications of Commercial Companies. This is to assess the incidence of taxation, especially in the context of corporate restructuring scheme provided in Chapter VIII, Title VII of the revised Law on Corporate Income Tax, for which it is essential to the analysis of the administrative doctrine issued by the Dirección General de Tributos (Tax Administration) to date, identifying those criteria that could be affected by the new law.
In this sense, the simplified mergers are of special attention (forward mergers, reverse mergers and horizontal mergers), the leverage buy out merger and its relation to financial assistance, the radical transformation of the shape of the global transfer of asset and liability, the new concept of spin-off/ segregation and his type of subsidiarization and the variation in the assumptions for the application of accounting feedback, among many other subjects.
Also is essential to mention some of the answers to inquiries from the Dirección General de Tributos and to certain jurisprudential criteria issued in this matter.