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An entity asks whether a share exchange prior to a merger of two family companies can apply to the special tax regime. The DGT states that this is possible provided voting majority, residency requirements are met and the transaction has valid economic motives.
Cuestión planteada Si las operaciones descritas podrían 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.
El canje de valores podrá aplicar el régimen especial si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos de residencia y valoración fiscal del artículo 80.1 LIS. La fusión por absorción podrá acogerse al régimen si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1 LIS. No se aplicará el régimen especial si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 LIS.
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