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The consultant asks whether a share swap followed by a merger of a fully owned entity may benefit from the special tax regime. The DGT confirms this is possible provided the LIS 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 especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. En el caso de la fusión por absorción, esta podrá acogerse al régimen especial si cumple los requisitos de la legislación mercantil y no tiene como objetivo principal el fraude o la evasión fiscal. Los motivos de reestructuración, simplificación de modelos de negocio y gestión de recursos pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS.
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