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Consultants ask whether a share swap followed by a merger can qualify for the LIS special regime and if the economic justifications are valid. The DGT states that if the LIS and Structural Modifications Law requirements are met, the operation may qualify for this regime, with the validity of economic motives dependent on the actual facts.
Cuestión planteada 1. Si las operaciones planteadas podrían acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial. Si en el caso de cumplirse los requisitos establecidos en la Disposición Transitoria 27ª de la LIS, podrían imputarse la diferencia entre el valor fiscal y los fondos propios de la sociedad absorbida a los bienes y derechos adquiridos.
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