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A consultant asks whether a share exchange enabling one entity to acquire control of another meets the special regime conditions for mergers and spin-offs. The DGT responds that such a regime may apply if the conditions in Article 80 of the LIS are met and the objective is not fraud or tax evasion.
Cuestión planteada 1.- Si la operación proyectada cumple los requisitos para la aplicación del régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que el canje de valores se acoja al régimen de neutralidad fiscal, la entidad adquirente debe obtener la mayoría de los derechos de voto y deben cumplirse los requisitos del artículo 80 de la LIS. Los socios no integrarán rentas en su base imponible y los valores se valorarán por su valor fiscal. No se aplicará el régimen si la operación tiene como objetivo principal el fraude o la evasión fiscal, o una ventaja fiscal espuria.
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