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The query asks whether a merger by absorption and a share exchange may apply to the special corporate tax regime. The DGT responds that this is possible if legal requirements are met and the transactions do not have the primary objective of fraud or tax advantage.
Cuestión planteada 1º) Si las operaciones descritas de fusión y canje de valores pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el IS, la fusión y el canje pueden acogerse al régimen especial si se cumplen los requisitos de la LIS y existen motivos económicos válidos, como la reestructuración o racionalización. En el canje, la posterior donación de participaciones a los hijos podría invalidar el régimen si se considera que la operación es meramente preparatoria de la donación. En ITPAJD, las operaciones de reestructuración están exentas o no sujetas, salvo que se pretenda eludir el impuesto sobre inmuebles. En IVA, la emisión de acciones y la transmisión de participaciones por personas físicas no están sujetas.
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