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The consultant asks whether a combined share exchange and partial financial split operation can benefit from the LIS special regime. The DGT responds that it is possible provided both operations comply with legal requirements and do not primarily aim at obtaining a fiscal advantage.
Cuestión planteada Si la operación descrita podría 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, tanto si la operación realizada en primer lugar es una operación de canje de valores y con posterioridad se realiza la operación de escisión parcial financiera, o a la inversa.
Para el canje de valores, se aplicará la neutralidad fiscal si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la escisión parcial financiera, la operación podrá acogerse al régimen especial si es calificada como escisión mercantil y cumple el artículo 76.2.1º c) de la LIS, manteniendo la entidad escindida una rama de actividad con organización de medios diferenciados. En ambos casos, la operación no debe tener como objetivo principal la obtención de una ventaja fiscal según el artículo 89.2 de la LIS.
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