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A family group asks whether its share swaps, mergers and splits can benefit from the special corporate tax regime. The DGT confirms this is possible as long as the requirements of Law 27/2014 and commercial rules are met.
Cuestión planteada 1.- Posibilidad de que la operaciones mencionadas puedan acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los objetivos que se persiguen responden a un motivo económico valido a efectos de dicho régimen.
El canje de valores puede aplicar el régimen especial si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del art. 80 LIS. La fusión puede acogerse al régimen si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el art. 76.1.a LIS. La escisión parcial requiere que el patrimonio segregado constituya una rama de actividad con organización de medios materiales y personales diferenciados. Los motivos de reestructuración y racionalización de actividades se consideran económicos válidos según el art. 89.2 LIS.
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