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A consulting company asks whether a share exchange followed by a merger could qualify under the LIS special regime. The DGT states that this is possible provided legal requirements are met and the transaction has valid economic grounds.
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.
Para el canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir los requisitos de residencia y valoración del artículo 80 LIS. En la fusión, la entidad debe transmitir su patrimonio a la titular de la totalidad de sus valores según el artículo 76.1.c LIS y la Ley 3/2009. La operación no podrá tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 LIS.
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