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A query was raised regarding whether a share exchange operation followed by a total demerger may qualify for the special tax regime. The DGT indicates that this is possible provided the requirements of the Corporate Income Tax Act are met and valid economic reasons are demonstrated.
Cuestión planteada Si a la operación de canje de valores planteada le resulta de aplicación el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. En particular, si la operación se corresponde con la definición que se contiene en el artículo 76.5 de la LIS y si cabe apreciar que, a la vista de las razones que inspiran la reorganización, la operación se efectúa por motivos económicos válidos en los términos descritos en el artículo 89.2 de la LIS.
El canje de valores permite obtener la mayoría de derechos de voto mediante la atribución de nuevos valores a los socios, siempre que se cumplan los requisitos del artículo 80 de la LIS. La escisión total puede acogerse al régimen especial si se realiza conforme a la normativa mercantil y la atribución de valores es proporcional. La aplicación del régimen exige que la operación no tenga como objetivo principal el fraude o la evasión, sino motivos económicos válidos como la reestructuración o racionalización de actividades.
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