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A family group asks whether the transfer of shares from one entity to another and a subsequent improper merger can benefit from the special tax neutrality regime. The DGT states that this is possible if LIS requirements are met and the operation does not primarily aim at tax advantage.
Cuestión planteada Primera. - ¿Cumplen las operaciones proyectadas los requisitos para la aplicación del régimen especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades? En particular, ¿puede entenderse que se efectúa por motivos económicos válidos?
El régimen especial de canje de valores y fusión es aplicable si se cumplen los requisitos de los artículos 76, 80 y 82 de la LIS. La operación no podrá acogerse a este régimen si su objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. La determinación de si existen motivos económicos válidos es una cuestión de hecho que deben valorar los órganos de comprobación según las circunstancias de cada caso.
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