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The DGT confirms that mergers or share exchanges may qualify for the special regime of Corporate Income Tax, provided legal requirements are met and the primary objective is not fiscal advantage.
Cuestión planteada 1º) 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 la fusión, debe realizarse en el ámbito mercantil y cumplir el artículo 76.1.a) de la LIS. En el canje de valores, la entidad adquirente debe obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En ambos casos, la operación debe responder a motivos económicos válidos y no a una finalidad meramente fiscal según el artículo 89.2 de la LIS.
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