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The DGT confirms that share contributions, mergers and share exchanges may qualify for the special corporate reorganisation regime, provided legal requirements are met and the primary objective is not to obtain a fiscal advantage.
Cuestión planteada Si las operaciones descritas podrían 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.
Para la aportación de participaciones y el canje de valores, se podrá aplicar el régimen especial si la entidad beneficiaria adquiere la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la fusión por absorción, será aplicable si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple el artículo 76.1 de la LIS. No se aplicará el régimen si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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