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A leasing company asks whether it can benefit from the special share exchange and subsequent merger with a financial management company. The DGT states that this is possible if LIS requirements are met and the operation is driven by valid economic reasons.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
Para el canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir el artículo 80 de la LIS. La fusión por absorción podrá acogerse al régimen especial si se realiza conforme a la Ley 3/2009 y cumple el artículo 76.1 de la LIS. Los motivos de concentración de patrimonio, simplificación de gestión y refuerzo financiero podrían ser económicos válidos, aunque su calificación depende de los hechos reales.
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