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The consultant asks whether an acquisition of shares via a new holding company can benefit from the special exchange regime. The DGT confirms it is possible provided voting rights majority requirements are met and the transaction is not primarily aimed at tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de profesionalización y organización familiar mencionados pueden considerarse válidos, sujeto a la comprobación de la totalidad de las circunstancias de la operación.
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