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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 la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80. Para la fusión, debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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