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A group of individuals proposes a restructure involving value swaps, a full split and share contributions. The DGT examines whether these operations meet the requirements for applying the LIS special regime for mergers and splits.
Cuestión planteada 1. Si las operaciones de reestructuración planteadas pueden acogerse al régimen previsto en el capítulo VII del título VII de la LIS.
Las operaciones de canje de valores, escisión total y aportaciones no dinerarias pueden acogerse al régimen especial de la LIS si cumplen los requisitos de los artículos 76, 80, 87 y 89.2, siempre que existan motivos económicos válidos. Respecto al artículo 23, la cesión de know-how permite la reducción si la contraprestación se diferencia expresamente de la cesión de marcas o servicios de asistencia técnica en el contrato. La reducción no se aplica a la cesión de marcas, nombres comerciales o suministro de productos.
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