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A real estate entity has enquired whether a merger by absorption followed by a share exchange can qualify for the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided all legal requirements are met and the primary purpose of the transaction is not to obtain a tax advantage.
Cuestión planteada Si las operaciones descritas puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para la fusión, se debe cumplir con la Ley de modificaciones estructurales y el artículo 83.1 del TRLIS. En el canje de valores, la entidad adquirente debe obtener la mayoría de derechos de voto y cumplir los requisitos de residencia del artículo 87.1. En ambos casos, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 96.2.
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