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A diversified group asks whether its share swaps, absorption mergers and business line investments may benefit from the special tax neutrality regime. The DGT confirms this is possible provided legal requirements are met, the operations are not in non-cooperative jurisdictions, and valid economic justifications exist.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
En el canje de valores, se aplicará el régimen especial si la entidad beneficiaria adquiere la mayoría de derechos de voto y no participan países en listas negras. Para la fusión por absorción, debe realizarse en el ámbito mercantil y cumplir el artículo 76.1 de la LIS. En la aportación de ramas de actividad, los patrimonios deben constituir unidades económicas autónomas capaces de operar por sus propios medios. En todos los casos, la operación no debe tener como objetivo principal la obtención de una ventaja fiscal.
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