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A family group asks whether their share swap, merger and subsequent total spin-off can apply to the special tax regime. The DGT examines each step and conditions the application on compliance with legal requirements and the predominance of economic justifications over fiscal advantages.
Cuestión planteada 1. Si las operaciones proyectadas cumplen los requisitos y puedan por tanto acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. En particular, si puede entenderse que existen un motivos económicos válidos.
El canje de valores puede aplicar el régimen especial si la entidad beneficiaria adquiere la mayoría de derechos de voto y se cumplen los requisitos del art. 80 LIS. La fusión por absorción puede acogerse al régimen si se realiza en el ámbito mercantil y cumple el art. 76.1 LIS, permitiendo la renuncia parcial al diferimiento. La escisión total no proporcional requiere que los patrimonios segregados constituyan ramas de actividad autónomas. La aplicación del régimen especial depende de que los motivos económicos prevalezcan sobre la finalidad de obtener una ventaja fiscal.
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