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A query was raised regarding whether a corporate merger and a share swap to achieve 100% ownership can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that this is possible provided legal requirements are met and the primary purpose of the transaction is not tax evasion or obtaining a tax advantage.
Cuestión planteada Si las operaciones descritas 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 la fusión, si se realiza en el ámbito mercantil según la Ley 3/2009 y cumple la LIS, puede aplicar el régimen especial. En el canje de valores, si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS, también es aplicable. En ambos casos, la operación no debe tener como objetivo principal la ventaja fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades o la mejora de la solvencia.
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