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A company asks whether a share exchange to gain control followed by an absorption merger may qualify for the LIS special regime. The DGT responds that this is possible provided legal requirements are met and the transaction has valid economic grounds.
Cuestión planteada Si las operaciones descritas pueden 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, se puede aplicar el régimen especial si la entidad beneficiaria adquiere la mayoría de los derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la fusión por absorción, es aplicable si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1 de la LIS. Los motivos de centralización, racionalización de actividades, mejora de solvencia y simplificación administrativa se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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