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A company has requested clarification on whether a securities exchange and two mergers can qualify for the special tax regime under the Corporate Income Tax Act. The DGT indicates this is possible provided all legal requirements are met and the primary purpose of the transaction is not to obtain a tax advantage.
Cuestión planteada Si las operaciones descritas se podrían acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En las fusiones, estas deben realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. El régimen especial no se aplicará si la operación tiene como objetivo principal el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. La existencia de bases imponibles negativas no impide la aplicación del régimen si se mantienen las actividades y se mejora la situación financiera.
What is published here, applied to a company or a specific case. The first meeting is free.
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