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The DGT responds that share exchanges and absorptive mergers involving non-cash contributions may qualify for fiscal neutrality, provided the requirements of Articles 76, 80 and 82 of the LIS are met and the primary objective is not fiscal advantage.
Cuestión planteada Si la aportación no dineraria por PF1 del 1,8978% y por PF2 del 1,8985% de la Sociedad Z a la Sociedad X, previa a la fusión por absorción, cumple los requisitos establecidos en el artículo 76.5 de la Ley 27/2014, del Impuesto sobre Sociedades para que pueda resultar aplicable el régimen de neutralidad fiscal establecido en el Capítulo VII del Título VII de la LIS.
Para el canje de valores, la neutralidad fiscal es aplicable si la entidad adquirente incrementa su participación mayoritaria y se cumplen los requisitos del artículo 80 de la LIS. En la fusión por absorción, se podrá aplicar el régimen si la operación se realiza en el ámbito mercantil según el Real Decreto-Ley 5/2023 y cumple el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal o si no existen motivos económicos válidos según el artículo 89.2 de la LIS. La transmisión de bases imponibles negativas solo se produce si se aplica el régimen de neutralidad fiscal del Capítulo VII.
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