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A single-member company asks whether its proposal for total split followed by share exchange may qualify for the special tax regime. The DGT states that this is possible if LIS requirements are met and the operation has valid economic grounds.
Cuestión planteada - Si las operaciones descritas pueden acogerse al régimen fiscal del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La escisión total puede acogerse al régimen especial si se realiza bajo el concepto mercantil del artículo 69 de la Ley 3/2009 y se cumple el artículo 76.2 de la LIS. El canje de valores requiere que la entidad adquirente obtenga la mayoría de derechos de voto y cumpla el artículo 80 de la LIS. No se aplicará el régimen especial si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos.
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