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A natural person proposes to transfer shares from two companies to a third to obtain a majority of voting rights. The DGT states that the operation may fall within the share exchange regime provided legal requirements are met and the primary objective is not fraud or tax evasion.
Cuestión planteada Si la operación de reestructuración planteada puede acogerse al régimen previsto en el Capítulo VII del Título VII de la LIS, así como si los motivos económicos pueden considerarse válidos a efectos de la aplicación del mismo.
La operación podrá aplicarse al régimen de canje de valores si la entidad adquirente obtiene la mayoría de los derechos de voto y concurren los requisitos del artículo 80 de la LIS. En este caso, el socio no integrará rentas en su base imponible del IRPF y los valores se valorarán por su valor fiscal anterior. No obstante, el régimen no será aplicable si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. La comprobación de estos motivos es una cuestión de hecho que debe determinar la Administración según las circunstancias de cada caso.
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