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An entity inquired whether a share exchange to gain control of a company, followed by a merger by absorption, could qualify for the special tax regime. The Directorate General for Taxes (DGT) ruled that this is possible provided that residency requirements and commercial regulations are satisfied, and that the transaction is driven by economic motives rather than purely tax-related purposes.
Cuestión planteada Si las operaciones planteadas podrían acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
El canje de valores puede aplicar el régimen especial si la entidad adquiere la mayoría de derechos de voto, el socio reside en España o la UE, y la entidad beneficiaria es residente en España o está en el ámbito de la Directiva 2009/133/CE. Las fusiones por absorción podrán acogerse al régimen si se realizan bajo la Ley 3/2009 y cumplen la LIS. Los motivos de racionalización de la gestión y centralización de inversiones se consideran económicamente válidos, siempre que el objetivo principal no sea el fraude o la ventaja fiscal.
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