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A family group asks whether a restructuring involving share exchange, merger and total split can benefit from the special tax regime. The DGT responds that it is possible provided legal requirements are met and the operation is not primarily aimed at obtaining tax advantages.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El canje de valores es posible si la nueva entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 LIS. La fusión y la escisión total pueden acogerse al régimen especial si se realizan en el ámbito mercantil y cumplen la normativa de IS. Los motivos económicos expuestos para la reestructuración se consideran válidos para evitar la aplicación del artículo 89.2 LIS. En cuanto a la RIC, la entidad adquirente se subroga en los derechos y obligaciones, debiendo mantener los bienes en funcionamiento.
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