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The consultant asks whether a three-phase corporate restructuring can benefit from the special merger and share exchange regime. The DGT states that this is possible provided legal requirements are met and the transaction has valid economic motives.
Cuestión planteada Si las operaciones descritas son susceptibles de acogerse a régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las operaciones de canje de valores y fusión pueden acogerse al régimen especial del Capítulo VII del Título VII de la LIS si se cumplen los requisitos de los artículos 76.5, 80.1 y 76.1.a. No obstante, según el artículo 89.2, el régimen no será aplicable si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de racionalización, simplificación y optimización de recursos podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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