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An entity has requested clarification on whether a merger followed by a subsequent share swap can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that this is possible provided that commercial regulations and Corporate Income Tax provisions are satisfied, and that valid economic reasons exist.
Cuestión planteada Si las operaciones descritas pueden 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 que una fusión se acoja al régimen especial, debe cumplir la normativa mercantil y lo dispuesto en el artículo 76.1.a) de la LIS. En el caso del canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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