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The consultant asks whether a value swap followed by a merger can benefit from the special regime. The DGT states that this is possible if legal requirements are met, the transactions take place in the commercial sphere, and valid economic reasons exist.
Cuestión planteada 1.- Si la citada reestructuración puede acogerse al Régimen especial de fusiones, escisiones y canje de valores previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El canje de valores es aplicable si la entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La fusión por absorción puede acogerse al régimen especial si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1 de la LIS. No se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal sin motivos económicos válidos.
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