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A consultancy firm asks whether a German company's investment in a Belgian entity via Spanish share holdings can benefit from the special merger and share swap regime. The DGT states that, as a share swap between EU residents, it meets formal requirements, though the economic rationale depends on the actual facts.
Cuestión planteada Si las operaciones proyectadas pueden 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 motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.
La operación de aportación de participaciones de entidades españolas por una sociedad alemana a una entidad residente en Bélgica tiene la consideración de canje de valores según el artículo 76.5 de la LIS. Al ser tanto el socio como la entidad adquirente residentes en la UE, se cumplen los requisitos del artículo 80.1 de la LIS. Los motivos económicos de la reorganización podrían considerarse válidos bajo el artículo 89.2 de la LIS, aunque esto es una cuestión de hecho sujeta a comprobación administrativa.
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