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A company requested clarification on whether a share exchange and a total demerger could qualify for the special tax regime. The DGT ruled that this is possible, provided that all legal requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si las operaciones descritas de canje de valores y escisión total pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para el canje de valores, la entidad beneficiaria debe adquirir la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En la escisión total, si se realiza bajo el concepto mercantil del artículo 69 de la Ley 3/2009 y no se altera la proporcionalidad de los socios, se cumplen las condiciones de la LIS. En ambos casos, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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