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A natural person enquires whether the contribution of shares from two companies (A and B) to a parent company may qualify for the special exchange regime. The DGT responds that this is possible provided the conditions of articles 76.5 and 80.1 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, como canje de valores o como aportación no dineraria.
La operación puede aplicar el régimen especial de canje de valores si la sociedad matriz adquiere participaciones que le permitan obtener la mayoría de los derechos de voto y los valores aportados son representativos del capital de entidades residentes en España. Es necesario que la entidad beneficiaria sea residente en España o esté en el ámbito de la Directiva 2009/133/CE. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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