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A company has enquired whether a restructuring involving mergers, share swaps, and contributions of photovoltaic park business units can benefit from the special Corporate Tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that all legal requirements are met and there are valid economic reasons for the transaction.
Cuestión planteada Si la operación planteada podría 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.
La fusión puede acogerse al régimen especial si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple la LIS. El canje de valores es aplicable si la entidad adquirente es residente en España y obtiene la mayoría de derechos de voto. La aportación de ramas de actividad requiere que el patrimonio constituya una unidad económica autónoma capaz de desarrollar una explotación económica. Los motivos de reestructuración y racionalización alegados se consideran económicamente válidos bajo el artículo 89.2 de la LIS.
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