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A family company asks whether a share exchange followed by entity merger can qualify for the special tax regime. The DGT states that this is possible if LIS requirements are met and the operation has valid economic motives.
Cuestión planteada Si las operaciones descritas de canje de valores y fusión podrían acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para el canje de valores, se podrá aplicar el régimen especial si la entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la fusión, si se realiza bajo la Ley 3/2009 y cumple el artículo 76.1.c) de la LIS, podría acogerse al régimen especial. No obstante, según el artículo 89.2 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.
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