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The consultant asks whether a share swap followed by a merger can benefit from the special tax regime under LIS. The DGT states that this is possible provided legal requirements are met and the operation is not primarily aimed at obtaining tax advantages.
Cuestión planteada Si existe motivo económico válido para realizar esta doble operación y, en consecuencia, si podrán acogerse al régimen fiscal especial establecido en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
Para el canje de valores, se puede aplicar el régimen especial si la entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la fusión, es posible si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1.a) de la LIS. En ambos casos, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos como la reestructuración o racionalización de actividades.
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