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A consulting entity proposes a share exchange and an absorption merger to simplify its structure. The DGT states these transactions may fall under the special regime of the LIS if they meet voting control, residency and valid economic reasons requirements.
Cuestión planteada Si la operación descrita podría 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 participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos de residencia del artículo 80.1 LIS. En la fusión por absorción, la operación debe realizarse en el ámbito mercantil y cumplir el artículo 76.1 LIS. El régimen especial no se aplicará si el objetivo principal es el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. El hecho de que la absorbida sea inactiva no invalida el régimen si la fusión refuerza la situación financiera y no es parte de un plan de liquidación.
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