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The DGT states that a merger by absorption or share exchange between a UK and a Spanish company may qualify for the special merger regime if legal requirements and valid economic justifications are met.
Cuestión planteada Si se cumplen los requisitos legales establecidos, respectivamente, en los artículos 76.1.a) y 76.5 de la Ley 27/2014 en las operaciones de fusión por absorción de RU (alternativa 1) o de canje de valores de RU (alternativa 2), de forma que en ambos casos resultaría de aplicación el régimen fiscal especial de fusiones y canje de valores que se regula en el Capítulo VII del Título VII de la Ley 27/2014.
El régimen especial de fusiones y canje de valores del Título VII de la LIS es aplicable a entidades no residentes si se cumplen las condiciones de la norma. Para la fusión, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir la LIS. Para el canje, la entidad beneficiaria debe adquirir la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En ambos casos, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos.
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