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The DGT confirms that share exchanges and absorption mergers can benefit from the special tax neutrality regime if LIS requirements are met and the operation is not primarily aimed at obtaining a tax advantage.
Question raised 1. Whether the exchange of shares and the mergers discussed meet the objective requirements to qualify for the special tax regime regulated in Chapter VII of Title VII of the Corporate Income Tax Law.
Para el canje de valores, se puede aplicar el régimen especial si la entidad adquiere la mayoría de derechos de voto y concurren los requisitos del artículo 80 de la LIS. En la fusión por absorción, es posible si se realiza al amparo del Real Decreto-ley 5/2023 y cumple el artículo 76.1 de la LIS. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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