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A company asks whether a reorganisation involving share swaps, a merger and a soil contribution can benefit from the special corporate tax regime. The DGT states that this is possible provided legal requirements are met and economic justifications are valid and not primarily aimed at obtaining tax advantages.
Cuestión planteada 1º) Si las operaciones descritas 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 sobre Sociedades.
El canje de valores es posible si la entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La fusión puede acogerse al régimen si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS. La aportación no dineraria requiere que la entidad receptora sea residente en España y que la aportante mantenga al menos un 5% de los fondos propios. Los motivos económicos deben ser válidos y no tener como fin principal la ventaja fiscal o el fraude.
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