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The DGT states that a reverse merger carried out in the commercial sector and meeting the conditions of Article 76.1 of the LIS may benefit from the special neutrality regime.
Question posed: Whether the described operation meets all legal requirements, including a valid economic reason, and can therefore be subject to the application of the "Special regime for mergers, demergers, contributions of assets, exchange of securities and change of registered office of a European Company or a European Cooperative Society from one Member State to another within the European Union" provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Si la operación de fusión inversa se efectúa bajo el Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS, podrá acogerse al régimen de neutralidad fiscal. En este caso, la entidad transmitente no integrará rentas y la adquirente mantendrá los valores y antigüedad de los elementos recibidos. Los socios residentes en España no integrarán rentas por la atribución de valores y mantendrán los valores fiscales y fechas de adquisición. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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