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The DGT confirms that an exchange of shares followed by a merger of three entities may qualify for the special tax regime if LIS requirements and valid economic justifications are met.
Cuestión planteada Si se considera que las operaciones de canje de valores y fusión descritas cumplen con las definiciones establecidas en el artículo 76 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (en adelante, LIS) y si, asimismo, se considera que los motivos descritos se configuran como motivos económicos válidos suficientes en los términos previstos en el artículo 89.2 de la LIS a efectos de aplicar el régimen fiscal especial.
Para el canje de valores, la entidad debe adquirir la mayoría de 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 de la LIS. El régimen especial no se aplicará si el objetivo principal es el fraude o la evasión fiscal, requiriéndose motivos económicos válidos. Los motivos de racionalización, centralización de gestión o simplificación estructural podrían considerarse válidos, aunque su validez depende de la comprobación de los hechos.
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