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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 concurren los requisitos del artículo 80 de la LIS. En cuanto a la fusión, esta podrá acogerse al régimen si se realiza al amparo de la Ley 3/2009 y cumple el artículo 76.1.c) de la LIS. No se aplicará el régimen especial si la operación tiene como principal objetivo el fraude o la evasión fiscal, o carece de motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de unificación de activos, simplificación de estructura y preparación de la sucesión generacional se consideran válidos.
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