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A Belgian company intends to exchange its shares in a Spanish company for shares in a Portuguese company. The DGT examines whether the transaction qualifies for the TRLIS neutral tax regime or must be taxed on capital gain.
Cuestión planteada 1. ¿Cuál sería la tributación de la operación de canje de valores con arreglo a lo dispuesto en el Convenio para evitar la doble imposición suscrito entre España y Bélgica y lo previsto en el Real Decreto Legislativo 5/2004, de 5 de marzo?
La operación de canje de valores entre sociedades de la UE puede acogerse al régimen especial del TRLIS si se cumplen los requisitos de residencia y de la Directiva 90/434/CEE. No obstante, no se aplicará este régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de centralización de la toma de decisiones y mejora de la eficiencia administrativa pueden considerarse económicamente válidos.
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