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The DGT confirms that share exchanges and mergers may qualify for the special regime under the LIS if legal requirements are met and the stated economic justifications are deemed valid in practice.
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, la entidad debe adquirir la mayoría de los derechos de voto y cumplir el artículo 80 de la LIS. En la fusión, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1.c de la LIS. Los socios residentes en España no integrarán rentas si se cumplen los requisitos y los valores recibidos mantendrán su valor fiscal. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, requiriéndose motivos económicos válidos.
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