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A query was raised regarding whether a series of share exchange and financial demerger operations could qualify for the special regime under the Corporate Tax Act (LIS) and if the economic motives are valid. The DGT indicates that a share exchange is possible if the majority of voting rights are acquired and the requirements of Article 80 are met, whereas a demerger requires the demerged entity to retain majority holdings or a specific line of business.
Cuestión planteada Si resulta de aplicación el 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.
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