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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 puede acogerse al régimen especial si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. La fusión por absorción podrá aplicar dicho régimen si se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS. La aplicación de estos regímenes requiere que la operación no tenga como objetivo principal el fraude o la evasión fiscal y se fundamente en motivos económicos válidos. En cuanto al IVA, la transmisión de un inmueble sin estructura organizativa se considera mera cesión de bienes sujeta al impuesto.
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