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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.
El canje de valores y la fusión pueden acogerse al régimen especial de la LIS si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80. La aplicación exige que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización. Si se aplica el régimen especial, los socios personas físicas no integrarán renta en su IRPF y los valores recibidos conservarán el valor y fecha de adquisición de los entregados.
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