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The DGT confirms that the special merger and division regime may apply to the transfer of shares between entities, provided the residence requirements and the acquiring entity's conditions are met, and the transaction is not primarily aimed at tax fraud or avoidance.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de la LIS, la entidad adquirente debe ser residente en España o estar en el ámbito de la Directiva 2009/133/CE, y los socios deben cumplir los requisitos de residencia o de valoración de los valores recibidos. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de integración de activos, centralización de inversiones y relevo generacional descritos pueden considerarse válidos.
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