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A Belgian entity proposes a share exchange and subsequent absorption merger with a Spanish company. The DGT examines whether these transactions qualify for the special restructuring regime and whether the stated economic justifications are valid.
Cuestión planteada Si las operaciones de reestructuración planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
El canje de valores puede acogerse al régimen especial de la LIS si la entidad adquirente está en el ámbito de la Directiva 2009/133/CE y los socios residen en la UE. La fusión por absorción de una sociedad íntegramente participada también puede aplicar dicho régimen si se realiza bajo la Ley 3/2009. Los motivos de optimización financiera, continuidad de actividad y relevo generacional se consideran económicamente válidos según el artículo 89.2 de la LIS.
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