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An enterprise group's matrix inquires whether its merger and share exchange operations may benefit from the LIS special regime. The DGT states that this is possible provided legal requirements are met and the operation is not primarily aimed at obtaining tax advantages.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las fusiones pueden aplicar el régimen especial si se realizan bajo la Ley 3/2009 y cumplen el artículo 76.1.c) de la LIS. El canje de valores requiere que la adquisición permita obtener la mayoría de derechos de voto y se cumplan los requisitos del artículo 80 de la LIS. Para evitar la aplicación del artículo 89.2 de la LIS, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la evasión fiscal. La existencia de bases imponibles negativas no impide el régimen especial si se mantienen las actividades y no es la finalidad preponderante de la operación.
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