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A family has enquired whether their merger and share swap operations, intended to reorganise their holdings in foreign companies, qualify for the special tax regime. The Directorate General of Taxes (DGT) has ruled that this is possible, provided the requirements of the Corporate Income Tax Act are met and the transaction is supported by valid economic reasons.
Question raised: Possibility of operations qualifying for the special tax regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, and whether the objectives pursued correspond to a valid economic reason for the purposes of said regime.
Para la fusión por absorción, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. En el canje de valores, la entidad debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. El régimen no se aplicará si el principal objetivo es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. Los motivos de simplificación estructural, mejora de la percepción externa y facilitación de la sucesión se consideran económicamente válidos.
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